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HMRC internal manual

Employment Income Manual

Residence: taxpayers leaving the United Kingdom: P85 and P85(S) procedure

Action on receipt of a completed form P85 or P85(S)

Take the action referred to in Chapter 1 of the Residence, Domicile and Remittance Basis Manual (see RDRM10120 onwards) according to the information supplied by the taxpayer on form P85 or form P85(S) (withdrawn from 30 November 2010).