What is a P85 Form? Leaving the UK

A P85 is the form you complete to officially tell HMRC that you are leaving the UK. 

The P85 form helps HMRC to update your tax record with your correct UK residence status for tax purposes.

Individuals who paid tax in the UK during the tax year of leaving might be owed a tax rebate which they have four tax years to claim back from HMRC.

Completing a P85 form helps HMRC to calculate and refund any tax you may have overpaid for the year in which you left the UK.

To complete a P85 you must provide answers to a number of questions concerning you and your tax affairs and include your bank details to allow for any overpaid tax to be refunded.

Our HMRC P85 guide breaks down what you need to complete the form correctly and how to submit your P85 to HMRC.

When should I fill in a P85?

You should only complete a P85 form if:

• You are leaving the UK and may not be coming back or don’t know when you are coming back to the UK.
• You are leaving the UK to work abroad for a minimum of one complete tax year.
• You are becoming a UK non resident for tax purposes and don’t need to complete a tax return.
• You are not required to complete a self assessment tax return in the year in which you leave the UK.

It’s very important you complete a P85 correctly. Filling in the form wrong can have serious implications like holding up any repayment of overpaid income tax, or affecting your residence status for tax purposes in the UK.

You should still submit a P85 even if you are not owed a tax rebate because it keeps your UK tax record up to date.

Am I due a P85 tax refund?

If you leave the UK it’s normal to be due tax back for the tax year in which you leave the UK. To get your refund of tax you must complete a P85 before a refund is paid. If you complete a self assessment tax return you would not normally have to complete a P85.

How do I get a P85 form?

If you are owed a tax rebate because you are leaving the UK it will be repaid after HMRC has processed your P85.

You can complete and submit the P85 form online or you can download a copy and post it to HMRC at the address shown on the form.

If you are using the online service you will need a government gateway user ID and password. If you have not used the government gateway before and don’t have an account you can create one when you use the service.

How much is a UK tax refund when leaving the UK?

The value of your UK tax refund will depend on a number of different factors for example:

• The month and tax year in which you stopped working in the UK.
• How much you earned with people who earned enough to pay tax in a higher rate tax bracket potentially be owed more tax back.
• Your tax code. If your tax code was incorrect you can over or underpay income tax.

It is possible that you may be owed a tax rebate for tax years before the one in which you left the UK

You can use our free UK tax back calculator to help you work out how much you may be owed for the tax year in which you stopped working in the UK.

P85 and your P800 tax calculation

A P800 tax calculation will be sent to you by post after your P85 claim has been processed. The P800 will detail how much tax you are owed and will show how HMRC calculated your tax refund.

It is recommended that you check the P800 calculation for accuracy and to let HMRC know if you think it is wrong. You can call HMRC from outside the UK on +44 135 535 9022.

How do I receive my UK tax refund?

The way in which you receive your tax refund depends on how you complete your P85. You can request that a cheque is posted to you or a nominee or provide your UK bank account details to allow for a bank transfer straight into your account.