P85 Form in the UK: What It Is, Who Needs It, and How to Complete It

July 5, 2026

Moving abroad is an exciting new chapter, but before you pack your bags, there’s one important task you shouldn’t overlook letting HMRC know you’re leaving the UK.

Many people assume their tax affairs end when they leave the country, but that’s not always the case. If you’ve been working in the UK and leave before the end of the tax year, you may have paid more Income Tax than you actually owe. On the other hand, depending on your circumstances, you could still have tax to pay.

That’s where the P85 form comes in.

A P85 form tells HMRC that you’ve left the UK or are planning to leave. It allows them to update your tax records and review your tax position based on your departure. If you’ve overpaid tax, HMRC may issue a refund. If not, they’ll let you know if any further tax is due.

In this guide, we’ll explain what the P85 form is, who should complete it, how to submit it, and the common mistakes to avoid.

What Is a P85 Form?

A P85 form is a document provided by HMRC for people who leave the UK to live or work abroad. Its purpose is to notify HMRC that you’ve left the country so they can review your tax records.

Many employees pay Income Tax through PAYE throughout the year. If you leave the UK before the tax year ends, you may have paid tax based on a full year’s income, even though you only worked for part of the year.

Once HMRC receives your P85, they’ll calculate your final tax position. Depending on your circumstances, you may receive a tax refund, have nothing further to pay, or, in some cases, owe additional tax.

It’s important to remember that submitting a P85 doesn’t automatically guarantee a refund—it simply gives HMRC the information they need to work out your correct tax position.

Who Should Complete a P85 Form?

You may need to complete a P85 if:

You’re leaving the UK to live abroad permanently or for an extended period.
You’re moving overseas for work.
You worked in the UK and paid tax through PAYE.
You’re not required to complete a Self Assessment tax return for the tax year in which you leave.

A Simple Example

Imagine Emma worked in Manchester from April until August before accepting a job in Canada.

During those five months, her employer deducted Income Tax through PAYE. Since she left the UK before the tax year ended, HMRC may find that she paid more tax than necessary. By submitting a P85, Emma can notify HMRC of her departure, allowing them to calculate whether she’s due a refund.

When Shouldn’t You Use a P85?

A P85 isn’t suitable for everyone.

If you’re already required to complete a Self Assessment tax return, you’ll usually report your departure through your tax return instead of submitting a P85.

If you’re unsure which process applies to you, it’s worth checking with a tax adviser before sending any forms to HMRC.

Does Leaving the UK Mean You Stop Paying UK Tax?

Not necessarily.

Leaving the UK doesn’t automatically end your UK tax responsibilities. HMRC uses the Statutory Residence Test (SRT) to determine whether you’re considered a UK tax resident.

In some situations, you may also qualify for Split-Year Treatment, meaning only part of the tax year is treated as UK resident. This can affect how much UK tax you pay and whether you’re entitled to a tax refund.

Because everyone’s circumstances are different, it’s important not to assume that moving abroad automatically ends your UK tax obligations.

What Information Will You Need?

Before completing your P85 form, it’s helpful to have:

Your National Insurance number
Your P45 from your employer (if available)
The date you left or plan to leave the UK
Your new overseas address
Details of any UK income you’ll continue to receive
Your UK bank account details if you’re expecting a refund

Having this information ready will make the process quicker and easier.

How Do You Submit a P85?

HMRC allows eligible individuals to submit a P85 online. If you can’t use the online service, you can complete a paper form and send it by post, usually with your P45 if you have one.

Once HMRC receives your form, they’ll review your tax records and contact you if they need any additional information.

What Happens Next?

After reviewing your P85, HMRC will update your records and calculate your final UK tax position.

Depending on the outcome, they may:

Issue a tax refund if you’ve overpaid.
Confirm that your tax affairs are up to date.
Contact you if there’s any additional tax to pay.

Processing times can vary, so it’s worth keeping your contact details up to date in case HMRC needs to get in touch.

Common Mistakes to Avoid

To help your application go smoothly, avoid these common mistakes:

Entering the wrong date you left the UK.
Forgetting to include your P45 when available.
Providing an incorrect overseas address.
Not declaring any ongoing UK income.
Submitting a P85 when you’re required to complete a Self Assessment tax return instead.

Frequently Asked Questions (FAQs)

1. What is a P85 form used for?

A P85 form is used to tell HMRC that you’ve left the UK or are planning to leave. It helps HMRC update your tax records and calculate your final UK tax position. Depending on your circumstances, you may receive a tax refund or be notified if you owe any additional tax.

2. Who should complete a P85 form?

You may need to complete a P85 form if you’re leaving the UK to live or work abroad and you’re not required to file a Self Assessment tax return for the tax year in which you leave.

3. Can I submit a P85 form online?

Yes. If you’re eligible, you can complete and submit a P85 form online through HMRC. If you can’t use the online service, you can submit a paper form by post.

4. Does submitting a P85 guarantee a tax refund?

No. A P85 form doesn’t automatically result in a tax refund. HMRC will review your tax records and determine whether you’ve overpaid tax, paid the correct amount, or have additional tax to pay.

5. Do I need a P45 to complete a P85 form?

A P45 is helpful because it provides details of your pay and tax up to the date you left your job. If you don’t have one, you can still complete the P85, but HMRC may ask for additional information.

Final Thoughts

Moving abroad comes with plenty of things to organise, and your tax affairs shouldn’t be forgotten.

If you’re eligible, submitting a P85 is a simple way to let HMRC know you’ve left the UK and ensure your tax records are updated correctly. It also gives HMRC the information they need to work out whether you’re due a refund or if there are any remaining tax obligations.

If you’re unsure whether a P85 is right for your situation, or you’d like help understanding your UK tax position before moving overseas, speaking to a qualified tax adviser can save you time, stress, and potential mistakes.