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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE operation: international employments: repayments

Departures from the UK

Employees often assume that leaving the UK automatically means an immediate refund of tax. This assumption is not necessarily correct.

Flowchart 1

Flowchart 1 (This content has been withheld because of exemptions in the Freedom of Information Act 2000) tells you what action to take according to the employee’s intentions and residence status before departure. To use the flowchart you will need a completed P85 from the employee.

A text version (This content has been withheld because of exemptions in the Freedom of Information Act 2000) is available.

Flowchart 2

Flowchart 2 (This content has been withheld because of exemptions in the Freedom of Information Act 2000) tells you what action to take when the employee is treated as remaining resident and ordinarily resident.

You are not likely to dispose of the liabilities of a departing employee immediately or without continuing correspondence. Keep relevant papers on BF whilst liability is under review.

A text version (This content has been withheld because of exemptions in the Freedom of Information Act 2000) is available.