What Is a P85 Form and Who Should Complete It?
Reviewed by Ed WilkinsonLast updated: June 25, 2026 4:00 pm
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When you leave the United Kingdom to live abroad, getting your UK tax position right is important. One of the key steps is telling HM Revenue and Customs (HMRC) that you are leaving. You can do this using form P85. It helps HMRC update your records and determine whether you have paid the correct amount of tax for the year you leave, including any refund that may be due. Understanding what the P85 does, who should use it and what it does not do can help you avoid delays and unnecessary issues.
Understanding the P85 Form
The P85 is a GOV.UK1 service and paper form used to tell HMRC that you have left, or are about to leave, the UK. It allows HMRC to update your PAYE record, consider split‑year treatment where relevant and calculate any repayment or further liability for the year you depart. The P85 itself does not make you ‘non‑resident’; UK tax residence is determined under the Statutory Residence Test (SRT)2.
Completing a P85 involves providing details such as your date of departure, your overseas address, whether you will work full‑time abroad, any UK income that will continue (for example, rental or investment income), and bank details for any repayment. If you had employment in the UK in the year you left, HMRC will usually need information from your P45.
Additional Considerations When Completing the P85 Form
It is important to understand that a P85 is only the starting point for HMRC’s review of your position. HMRC uses the information to make an initial assessment and may ask follow‑up questions to confirm your residence under the Statutory Residence Test (SRT). Introduced in 2013, the SRT provides a definitive process for determining tax residency, considering factors such as the number of days spent in the UK and the nature of your ties to the country. In some cases, split‑year treatment may apply so that part of the year is treated as UK‑resident and the remainder non‑resident.
- Statutory Residence Test: If your case is complex, HMRC may evaluate your position using the SRT, which can affect the final tax outcome, including whether split‑year treatment applies.
- Accuracy of Information: Ensure all data on departure dates, income levels, and UK ties are accurate to prevent potential conflicts or misunderstandings with HMRC.
- Future Ties to the UK: The nature of your ongoing relationships with the UK, such as property ownership, business engagements, or family connections, can influence your residency status and, consequently, your tax liabilities.
Impact on Your Tax Status
Submitting a P85 helps HMRC align your UK tax record with the date you leave and assess your final position for that tax year. This can result in a refund (for example, if you stopped working partway through the year) or a calculation showing that further tax is due. HMRC will confirm the outcome and how to proceed.
If you normally complete a Self Assessment tax return, your residence position and any split‑year claim are dealt with through your return (including the SA109 Residence pages3) rather than solely via a P85.
Understanding the nuances of the P85 form and its implications on your tax affairs requires careful consideration and, often, professional advice. It is advisable to consult a tax specialist or financial adviser to ensure that all aspects of your tax status are handled correctly and in accordance with current UK tax legislation.
Who Needs to Complete the P85 Form?
The P85 form is typically for people who do not normally file a Self Assessment tax return and who are:
- Leaving the UK to live abroad permanently or for at least a full tax year.
- Leaving the UK to work abroad full-time for at least one full tax year.
- Already living abroad and did not previously complete a P85 upon leaving the UK.
This form is particularly relevant where your tax residency may change under the Statutory Residence Test. Using it helps HMRC determine whether you have paid the correct amount of tax for the year you leave.
If you are leaving the UK only temporarily, such as for a holiday or a short business trip, you do not need to complete a P85 form. However, if your situation changes and you decide to move permanently during such a trip, then completing the form becomes necessary.
Additional Eligibility Considerations
It may also be appropriate for individuals who are leaving to study abroad and expect to be outside the UK for at least a full tax year (and who are not required to file a Self Assessment return) to complete a P85. Whether you are a UK resident will depend on the SRT; paid work during your studies can affect the outcome.
What Information Do You Need to Provide?
To fill out the P85 form, you will need the following information:
- Your National Insurance number.
- Details of your residence and day counts in the UK during the current tax year.
- Information about your employment and any UK income (including details from your P45 if you were employed).
- The date you left the UK or are planning to leave.
- Details of any UK assets or income sources you will retain, such as property letting or investments.
Additional Details Required for Completing the P85
Beyond the basic requirements, you should also be prepared to provide:
- If your address is overseas, you do not need to upload documents with the P85.
- Information about any family members moving with you, particularly if they are financially dependent on you.
- You do not need to provide evidence with the P85, but keep records (for example, tenancy terminations or sale of property) in case HMRC requests them or for Self Assessment.
Providing complete and accurate information is crucial for HMRC to assess your tax situation correctly and avoid any potential issues or delays in processing your form, including supplying your UK bank account details for any repayment and, if you were employed, information from your P45.
How to Complete the P85 Form
The P85 form can be completed online via the HMRC website or by downloading it and sending it by post. Opting for the online method is generally quicker and helps streamline communication. If you were employed, include details from your P45 (and for postal submissions, send parts 2 and 3 of your P45 with the form). Once you have submitted your form, HMRC will assess your position and inform you of the outcome, which can include a tax calculation. Remember to keep a copy of your submitted form and any confirmation emails you receive for your records.
Common Mistakes to Avoid
When completing the P85 form, it is important to avoid common mistakes that can delay processing or affect your tax liability:
- Not informing HMRC if your circumstances change after submitting the form, or using a P85 when you should instead complete a Self Assessment tax return (including the SA109 residence pages).
- Providing incorrect or incomplete information about your income or residence status.
- Failing to declare all UK income that will continue while you are abroad, such as property rental income or interest on savings.
Additional Tips for Efficient Processing
To ensure the smooth processing of your P85 form, consider the following tips:
- Documentation: Gather all necessary documentation before starting the application process. This includes your National Insurance number, details of your UK residency, and information regarding any income and assets within the UK.
- Accuracy: Double-check all entries. Errors in dates, figures, and personal information can lead to delays or incorrect assessments of your tax obligations.
- Consultation: If unsure about any aspects of the form, consulting a tax professional can provide clarity and prevent costly mistakes. This is particularly important for those with complex tax situations or significant financial interests both in the UK and abroad.
Stay Informed on Tax Changes
Keeping up to date with the latest tax regulations is important, as rules and HMRC processes can change. Check current guidance on GOV.UK (search for ‘P85’ and ‘Statutory Residence Test’) and keep records to support your residence position and any split-year claim.
Seeking Professional Advice
While the P85 form is straightforward for many, those with more complex financial situations should seek professional advice. Tax professionals can offer personalised guidance tailored to your specific situation, ensuring that all legal obligations are met and helping you avoid errors when moving abroad.
Remember, accurate completion and timely submission of the P85 form are key to informing HMRC of your position and avoiding unnecessary complications in your tax affairs.
A Financial Adviser Can Help
Understanding and managing your tax affairs when moving abroad can be complex. A professional with expertise in UK residency and expatriate tax can provide valuable guidance and support throughout this process. They can help ensure that the P85 form is completed accurately and advise on other tax considerations related to your move. They can also help you coordinate your finances in a way that is compliant in the UK and in your new country of residence.
Working with a suitably qualified adviser can help you navigate the intricacies of cross-border taxation, prevent costly errors, and support compliance with tax regulations. This is particularly important for those with substantial assets or complicated tax situations. Always check that any adviser you use is appropriately qualified and, where they provide regulated services, authorised and regulated by the Financial Conduct Authority (FCA)4.
FinancialAdvisers.co.uk can help by connecting you with an FCA-authorised and regulated financial adviser in your area. Any guidance should be based on your personal circumstances and may involve tax and legal considerations. This article is for information only and does not constitute tax or financial advice; tax treatment depends on your individual circumstances and may change.
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