Leaving the UK and getting your tax right
Where an individual leaves the UK for an indefinite period, they need to complete form P85 to advise HMRC of the change in circumstances and to provide details of any continuing UK sources of income. It also allows for claims to be made for any income tax repayment that may be due. Rather optimistically HMRC call the P85 form ‘Leaving the UK – getting your tax right’.
A new-style P85 was introduced in the summer virtually unannounced. Now a further change has been announced. Until 30 November 2010 there was a separate form P85(S). This was used by taxpayers claiming a tax refund on leaving the UK to work or live abroad, following the completion of a work assignment here. In future everyone will need to complete the same form P85.