You do not usually complete a Self Assessment return. Fill in the P85 and include parts 2 and 3 of your P45 if you have one.
Self Assessment and SA109
You usually complete a return: tell HMRC you are leaving through the return's residence section (SA109). GOV.UK says HMRC's online services cannot be used to tell them you are leaving.
Both
You file Self Assessment and will work full time for a UK-based employer abroad for at least one full tax year: fill in the P85 as well as the return and SA109.
How to claim with form P85
1
Check your P45
You need the 'details of employee leaving work' from your P45 when you claim.
2
Choose online or post
Claim online once you have left; you get a reference number to track it. If you have not left yet, or prefer paper, use the postal form.
3
Fill in the postal form in one go
The postal P85 is filled in online and cannot save your progress, so gather everything before you start, then print it.
4
Post it with your P45
Send it to Pay As You Earn, HM Revenue and Customs, BX9 1AS. Include your P45 if you have it; if not, say why, for example because you are retired or a UK crown servant employed abroad.
What the P85 asks you to tell HMRC
GOV.UK lists the details to have ready before you start.
Your P45 leaving details
The 'details of employee leaving work' from your P45. On paper, include parts 2 and 3, or explain why you have no P45.
Whether you have a home in the UK
Tell HMRC if you keep a home in the UK.
Whether you work full time outside the UK
Tell HMRC if you work full time abroad, including for a UK-based employer.
Whether salary is still paid in the UK
Tell HMRC if any of your salary is still paid in the UK.
Time you will spend in the UK
Tell HMRC if you will spend time in the UK over the next 3 years.
Leaving does not end every UK tax link
You may need to pay UK tax as a non-resident on UK income such as rent from a UK property. Whether you are non-resident from the day after you leave depends on your situation and split year treatment. Contact HMRC if your circumstances change while you are abroad.
Frequently asked questions
What is form P85?
P85 tells HMRC that you have left, or are leaving, the UK so it can work out whether you are due a refund of tax from your UK employment. You can claim online or use the P85 to claim by post.
Who should fill in a P85?
GOV.UK says you can claim if you lived and worked in the UK, left the UK and may not be coming back, or work abroad full time for at least one full tax year. You do not need to tell HMRC about holidays or business trips abroad.
Do I need a P85 if I file Self Assessment?
Usually not. You do not need the P85 if you are sending a Self Assessment return for the tax year you leave; you tell HMRC through the return and its residence section (SA109). The exception: if you will work full time for a UK-based employer abroad for at least one full tax year, fill in the P85 as well as the return and SA109.
Can I claim online, or must I post the P85?
You can claim online if you have left. If you have not left the UK yet, GOV.UK says you must print and post your claim. You can also post it if you do not want to use the online service.
Where do I send a postal P85?
Post it to Pay As You Earn, HM Revenue and Customs, BX9 1AS. Include your P45 if you have it, or say why you do not.
Which parts of my P45 do I send?
Include parts 2 and 3 of your P45, if you have one. If you do not have a P45 because you are continuing to work for a UK company abroad, GOV.UK says you should still fill in the P85.
How will HMRC pay my refund?
If you are due a repayment, HMRC can pay you or a nominee by a payable order posted to a UK address, to be paid into a bank account in your or your nominee's name. HMRC does not pay fees to convert the repayment into another currency or transfer it abroad, so GOV.UK suggests keeping your UK bank account open until it arrives.
