Income Tax – leaving the UK
The P85 form that should be completed by individuals to advise HMRC that they have left the UK to live or work abroad has been updated.
The completion of the P85 form will ensure that an individual leaving the UK can claim any tax refund they are entitled to and will also help HMRC decide how an individual should be treated for the purposes of UK tax. The P85 form can be found on HMRC’s website at www.hmrc.gov.uk/cnr/p85.pdf
An individual’s specific liability to Income Tax will depend on whether they are, or are not, resident, ordinarily resident or domiciled in the UK.
A new version of the form has recently been published to take account of the changes in residence rules which became effective on 6 April 2013.