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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Leaving the United Kingdom: Form P85

When you know that an individual is leaving, or has left the UK

  • issue form P85

Keep the completed form as a permanent note.

You are not likely to dispose of the liabilities of a departing taxpayer immediately or without continuing correspondence.

Keep personal records as file cases whilst liability is under review.

If the individual is within self assessment

The form P85 should be rejected if there is a continuing source of UK income. You should advise the customer that as he has a continuing UK source of income the SA Return issued at the end of the tax year should be completed in the normal way.

Providing the taxpayer has left the UK and all sources of UK income have ceased, the completed form P85 can be accepted as a request for an early settlement and an in-year return should be issued. (Refer to SAM90020).

However, if the taxpayer is leaving to work full time abroad for a UK employer for a period of at least a complete tax year, the form P85 can be completed to enable the taxpayer to receive a code NT. If a form P85 has not been received before the Return for the tax year of departure is issued, the following action may need to be taken

  • issue the form P85 after the Return for the year of departure is received as part of a formal enquiry into the Return
  • do not close the enquiry until you are sure that all the queries and action which are necessary after receipt of the completed form have been taken (particularly not before you have received advice on residence where the case needs to be sent to Specialist Personal Tax, PTI Advisory, Residence & Domicile Technical Team, Bootle.