P85 form: telling HMRC you are leaving the UK
The P85 form tells HMRC you have left or are leaving the UK and lets you claim back tax from UK employment. You do not need it if you file Self Assessment for the departure year.
Information only. Not tax, legal or financial advice.
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By Flight Risk Capital. Published: . Last updated: .
Who can use the P85 form?
HMRC describes this route for people who lived and worked in the UK, have left and may not return and work abroad full-time for at least one full tax year. Check the official P85 claim page against your circumstances.
If you send a Self Assessment return for the tax year you leave, you do not need P85. Use the return and the required supplementary pages instead. The SA109 guide explains residence reporting and split-year treatment.
Can I apply online or before I leave?
You can claim online with sign-in. If you have not left the UK yet, HMRC says to print and post the claim. Send a postal claim to Pay As You Earn, HM Revenue and Customs, BX9 1AS.
Use the official claim page to choose the route. Keep a copy of what you send with your departure and pay records.
What information will HMRC need?
Use the details of leaving work on your P45. Tell HMRC about a UK home, full-time work abroad, salary still paid in the UK and planned time in the UK during the next 3 years.
Those facts also matter when checking the statutory residence test. Reporting departure does not itself establish non-residence or a split year.
How will HMRC pay a refund?
HMRC pays a P85 refund by payable order to you or your nominee. It does not cover fees for converting the repayment into another currency or sending it abroad. Its guidance suggests keeping a UK bank account open until the repayment arrives to avoid those fees.
A claim does not guarantee a refund. HMRC uses your employment and tax details to work out whether you paid too much.
What if I still have UK income after moving?
UK rent, self-employed UK work and other untaxed UK income can require a Self Assessment return. Non-residents cannot use HMRC’s own online service to report UK income. Use a paper SA100 with SA109, commercial software that supports SA109 or a tax professional.
For a refund on low UK income taxed at source, HMRC describes form R43 or a claim through Self Assessment if you already file. Use its tax refund checker to find the route for the income involved.
What should I do alongside P85?
Record travel dates and work plans, assess residence and check whether split-year treatment applies. The SA109 and split-year guide explains how those results reach a tax return.
Follow the moving abroad checklist for the wider move. Check UK pensions abroad and ISAs and UK bank accounts abroad before changing provider details or closing accounts.
What else do readers ask?
Do I need a P85 form if I file Self Assessment?
No. HMRC says you do not need P85 if you are sending a Self Assessment return for the tax year you leave.
Can I send P85 before leaving the UK?
Yes. If you have not left yet, HMRC says you must print and post the claim.
Can I complete the P85 form online?
HMRC offers an online claim with sign-in. Before departure, use the printed postal route.
Does P85 make me non-resident?
No. It reports departure and supports an employment tax refund claim. The statutory residence test decides tax residence.
Where can I explore this further?
Full sourced leavers tracker. Articles and tracker roundups.