The P85 form: telling HMRC you've left the UK
Leaving is the move. Telling HMRC the right way is the paperwork — and it's simpler than the forums make it sound. Here's exactly who files a P85, who files a tax return instead, and how the refund follows.
The P85 tells HMRC you have left the UK so you are taxed correctly and can reclaim any overpaid Income Tax. Use it only if you are not sending a Self Assessment return for the year you leave. If you must file a return, you report leaving on the SA109 residence pages instead — not a P85 (gov.uk P85 guidance; 2026/27).
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P85 or the SA109?
File a P85
Tell HMRC on form P85 — online or by post — with Parts 2 and 3 of your P45.
Use the SA109
Report leaving on your tax return's residence pages. No P85.
One incoming step — "you've left the UK" — splits into two routes. Not in Self Assessment: tell HMRC on form P85 (online or post) with P45 Parts 2 & 3. In Self Assessment for the leaving year: report leaving on the SA109 residence pages, not a P85. Either way, any overpaid Income Tax is repaid.
The real choice is route, not paper-vs-online. Source: gov.uk P85 guidance; "Tax if you leave the UK".
What is the P85 form?
The P85 is HMRC's "Get your Income Tax right if you're leaving the UK" form. It does three jobs at once: it tells HMRC you have left (or are about to), it lets you claim back any Income Tax you overpaid through PAYE, and it gives HMRC the residence facts to set your tax code going forward (gov.uk P85 guidance).
- It notifies HMRC that you have left — so your record shows you as having gone abroad.
- It claims any repayment of Income Tax over-deducted through PAYE. PAYE spreads your £12,570 personal allowance (2026/27, frozen to 5 April 2028) across a year you didn't finish — see UK tax refund after leaving.
- It gives HMRC the residence information to set the correct code on continuing UK income — for example the NT codeNT ("No Tax") — the code HMRC issues to your employer when earnings become non-UK-taxable; stops Income Tax but not NIC. on a salary that becomes non-UK-taxable.
One thing the P85 is not: it is not proof of non-residence and not an HMRC "non-resident certificate" — there is no such certificate. Residence is self-assessed under the Statutory Residence Test; you keep your own evidence. Filing the P85 is a step, not the finish line.
Should you file a P85, or use Self Assessment and the SA109?
Direct answer: It comes down to one question — are you sending a Self Assessment return for the year you leave? If no, use the P85. If yes, you do not file a P85 at all; you report leaving on the SA109 residence pages. HMRC: "You do not need to fill in this form if you are sending a Self Assessment tax return for the tax year that you leave the UK."
You report leaving once, by one route — never both as a matter of course. You're in the SA109 branch if, for the departure year, you rent out UK property (the Non-Resident Landlord Scheme), are self-employed in the UK, have capital gains to report (the non-resident CGT 60-day report), have high or untaxed income, or are already in Self Assessment. The SA109The Self Assessment "Residence" supplementary pages — where you record residence and claim split-year treatment. is also where you claim split-year treatment and the non-resident personal allowance.
| Your situation in the year you leave | Route | What you submit |
|---|---|---|
| Not required to file Self Assessment | P85 | Form P85, online or post; include P45 Parts 2 and 3 |
| Required to file SA — UK property, self-employed, a gain, high income, or already in SA | Self Assessment | SA100 + the SA109 residence pages — no P85 |
| Full-time abroad for a UK employer ≥ 1 full tax year and otherwise in SA | Both can apply | P85 to set coding + an SA return + SA109 |
When do you need to tell HMRC you are leaving?
Direct answer: Tell HMRC if you are leaving to live abroad permanently, going to work abroad full time (including for a UK employer) for at least one full tax year, or you are a foreign national leaving the UK. You don't need to tell HMRC about a short holiday or business trip (gov.uk, "Tax if you leave the UK to live abroad").
Telling HMRC you have left is a notification of fact, on the record. This is what "legally non-resident — not hiding from HMRC" looks like in practice.
What do you need before you start the P85?
- Parts 2 and 3 of your P45. Keep Part 1A; Parts 2 and 3 go with the P85. The P45 is the load-bearing document for your refund. No P45 (retired, or a crown servant abroad)? Tell HMRC why.
- Your National Insurance number.
- Your leaving date and overseas address.
- The residence facts the form asks for — whether you keep a UK home, will work full time abroad, have a UK-paid salary, and how much UK time you expect over the next three years.
- A UK bank account or trusted UK nominee to receive any refund.
How do you file the P85 — and is paper better than online?
Direct answer: Two ways — online with a Government Gateway sign-in, or by post. For the P85 there is no tax advantage either way — same refund, same treatment. The one hard rule: if you have not yet left the UK, you must print and post it; the online service is for people who have already gone.
How do you fill in the P85? Step by step
- Check whether you file Self Assessment. Not in SA → use the P85. In SA (e.g. you rent out UK property) → don't file a P85; report leaving on the SA109 residence pages.
- Gather your P45 and details. Parts 2 and 3 of your P45 (keep Part 1A), your NI number, leaving date and overseas address. No P45? Note why.
- Complete and submit the P85. Online if you've already left (Government Gateway sign-in), or by post if you haven't yet left or prefer not to. Tell HMRC about any UK home, full-time overseas work, UK-paid salary, and UK time over the next three years.
- Send Parts 2 and 3 of your P45. Online you key in the figures; by post you enclose the parts. This lets HMRC reconcile tax deducted against tax due for your shortened UK year.
- Wait for HMRC to review and repay. If you overpaid through PAYE, HMRC repays by payable order posted to a UK address. It does not transfer abroad or cover currency conversion. Keep a UK account until the money lands.
We can't promise a refund or a timescale — both depend on your figures and HMRC's review (gov.uk P85 guidance; 2026/27).
What happens after you file — the NT code and your refund?
- Your refund. If PAYE over-deducted (the usual mid-year-leaver position), HMRC repays it — by payable order posted within the UK only. It "will not pay any fees to convert your repayment into another currency, or to transfer it abroad". Keep a UK account or a trusted UK nominee.
- Your tax code on continuing UK pay. If you stay on a UK payroll but your earnings become non-UK-taxable, HMRC issues code NT to your employer. It's operated cumulatively, so applied mid-year it pushes already-deducted tax back to you through payroll (HMRC PAYE81670; PAYE11010).
HMRC doesn't publish a fixed P85 turnaround — check its "when to expect a reply" tool; you get a reference to track the claim. Plan around a pay-then-reclaim lag (you may wait until after the 5 April year-end). The full why-and-how, with a worked 2026/27 example, is in UK tax refund after leaving.
What mistakes should you avoid with the P85?
- Filing a P85 when you should use the SA109. If you must file Self Assessment for the leaving year, report leaving on the return.
- Believing paper gets a bigger or faster refund. It doesn't. For the P85, online and post are identical.
- Forgetting Parts 2 and 3 of your P45. Without them HMRC can't reconcile your year, and the refund stalls.
- Thinking the P85 makes you non-resident. It doesn't — residence is decided by the SRT, self-assessed.
- Assuming the NT code stops National Insurance. It stops Income Tax only.
- Closing your only UK bank account too soon. HMRC pays by payable order within the UK and won't wire it abroad.
- Forgetting the five-year clock. The temporary non-residence rule can claw back gains if you come home within five full tax years.
Get the free leaving-the-UK checklist
It walks the P85-or-SA109 decision, your P45, your day records and your continuing UK income.
Common questions
Do I need to file a P85 when I leave the UK?
Only if you are not filing a Self Assessment return for the year you leave. If you don't usually do Self Assessment, use form P85 (online or by post) to tell HMRC you've left and claim any refund. If you do file Self Assessment for the departure year, you report leaving on the return via the SA109 instead — no P85. (gov.uk P85 guidance; 2026/27.)
How do I tell HMRC I've left the UK?
Two routes, decided by whether you file Self Assessment. Not in SA → form P85, online or by post, with Parts 2 and 3 of your P45. In SA for the departure year → report it on your return using the SA109 residence pages; don't file a P85. There is no separate “I've left” notification. (gov.uk P85 guidance; 2026/27.)
Is it better to file a paper P85 than online?
No — for the P85, online and post are equivalent; neither is faster or yields a bigger refund. The only rule is procedural: if you haven't left the UK yet, you must print and post. The real fork is route, not paper vs online — Self Assessment filers can't use HMRC's free online service for the SA109. (gov.uk P85 guidance; 2026/27.)
Do I need to send my P45 with the P85?
Yes if you have one. Include Parts 2 and 3 of your P45 with the P85 (keep Part 1A yourself) — online you key in the figures, by post you enclose the parts. The P45 is the load-bearing document for working out any refund. If you have no P45, tell HMRC why. (gov.uk P85 guidance; 2026/27.)
Do I still file a Self Assessment return in the year I leave the UK?
If you already file Self Assessment, or you fall into it (you rent out UK property, are self-employed in the UK, have gains to report, or high income), then yes — and you report leaving on that return via the SA109, not a P85. The SA109 is also where you claim split-year treatment and the non-resident personal allowance. (gov.uk; SA109 (2026) notes; 2026/27.)
How long does a P85 tax refund take and how is it paid?
HMRC doesn't publish a fixed turnaround — check its “when to expect a reply” tool and you'll get a reference to track the claim. Refunds are paid by payable order within the UK; HMRC won't transfer abroad or cover currency costs. Keep a UK bank account or nominate a UK person until it lands. (gov.uk P85 guidance; 2026/27.)