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HMRC internal manual

PAYE Manual

PAYE operation: international employments: issuing form P85

Departures from the UK

Before you decide what action to take for an employee who leaves the UK to work abroad, you will need the employee to complete form P85.

The form P85 should be used by

  • Individuals claiming a repayment of tax when they leave the UK to live or work abroad
  • An employee of a UK based employer who is going to work abroad for at least a complete tax year and is applying for a tax code of NT

But customers who are required to complete a Self Assessment (SA) return for the tax year that they leave the UK should not complete the form P85 unless they are doing so following bullet two above.

Where a customer has already completed an SA return for the year they left the UK, a P85 is not needed as the return will show the residence position. In this situation, if you receive a request for a NT tax code, follow the guidance at RDRM10010.

When issuing the form P85 make sure that you enter the full employer reference and National Insurance number on the form before you issue it.

Do not give employers a supply of form P85.