Leaving The UK - Getting Your Tax Right: About This Form

Leaving the UK getting your tax right
Help
If you need help with this form:
go to www.hmrc.gov.uk
phone our helpline on 0300 200 3300
if you are calling from outside the UK
phone +44 135 535 9022
Yr Iaith Gymraeg
Ffoniwch 0300 200 1900 i dderbyn fersiynau
Cymraeg o ffurflenni a chanllawiau.
About this form
What you need to fill in this form
Use this form to claim tax relief or a repayment of tax if:

you have lived or worked in the UK, and
you are leaving the UK, and you
m
ay not be coming back, or
a
re going to work abroad full-time for at least one
complete tax year. A tax year is from 6 April one year to
5 April the next.
Your form(s) P45 Details of employee leaving work if you

have one (your employer or your Jobcentre gives you this
form when you stop working or when you stop claiming
Jobseekers Allowance).
For definitions of:
resident
home
full-time work
for the purpose of filling in this form, please see
Guidance Note: Statutory Residence Test (SRT). Go to
www.hmrc.gov.uk and look for RDR3 in the Search facility.
Do not fill this form in if:

you normally live in the UK and are going abroad for
short periods, for example on holiday or a business trip, or
you have completed, or are required to complete a
Self Assessment tax return for the tax year that you leave.
1. About you
1
Surname or family name (use capital letters)
Are you male or female?

Male
Female
First name(s) (use capital letters)
Date of birth DD MM YYYY
Your most recent address in the UK (use capital letters)

The UK is England, Scotland, Wales and Northern Ireland
National Insurance number, if you have one

You can find your National Insurance number on a
form P45 or P60 that you get from your employer,
a PAYE Coding Notice or a letter from us
Nationality
For example, British, Polish, French
Date of leaving the UK DD MM YYYY
Postcode
Phone number
We may call you if we have any questions about this form

P85
Page 1
HMRC 09/13
1. About you
10
11
How long had you lived in the UK before the date you
left (or the date you intend to leave)?
15
Which country are you going to?
16
What is your full address in that country?
From the 6 April in the tax year you left the UK up to

the date you left, were you resident in the UK?
Yes
12
continued
No

Were you resident in the UK in the tax year before the

tax year you left? see example below
17
Example
Your date of leaving the UK was 10 August 2013
For question
5 April 2014
11
For question
5 April 2013
12
Yes
13
use tax year 6 April 2013 to
Will you (or your spouse, civil partner or someone

you are living with as a spouse or civil partner) have
a home in the UK while you are abroad?
Yes
use tax year 6 April 2012 to
If Yes, what is the UK home address
No
How many days do you expect to spend in the UK

between your date of leaving the UK and the following
5 April?
Postcode
18
days
Will you be working full-time outside the UK?

Yes
14
No
How many days do you expect to spend in the UK in

each of the next three tax years?
(From 6 April one year to 5 April the next)
For example, 81 days between 6 April 2014 and
5 April 2015
Year 1
days
Year 2
days
Year 3
days
19
No
Will you continue to have your salary paid from

the UK?
Yes
No
2. Income you get from the UK after you leave

Fill in this section if you will get any income from the UK after you leave the UK.
Income includes income from property, earnings you get from UK work, a one-off bonus payment, pensions,
bank or building society interest or profits from stocks and shares.
20
Will you get any income from a property in the UK?

For example, rent, property fees, interest premiums
Yes
No
If you have a property in the UK that you get income

from you may have to pay UK income tax.
For more information go to www.hmrc.gov.uk and look
for The Non-Resident Landlords (NRL) Scheme within the
Search facility.
If Yes, tell us the date from which you first started to

receive rental income, if appropriate DD MM YYYY
Page 2
2. Income you get from the UK after you leave

21
continued
Give details of any other income you will get from the UK after you leave
If you do not know the actual amount, give an estimate
Type of income For example, rent,
pension, employment, interest
Annual
amount ()
Date started
DD MM YYYY
Payroll/pension
or account number
Name of payer
If you will be working when you leave the UK, go to section 3 Your employment.
If not, go to section 4 How you want to be paid any money due back to you on page 4.
3. Your employment
22
Will you perform any duties in the UK from

either the date you:
left the UK
started a job abroad
whichever is the later?
No
If No, go to question 23
Yes
If Yes, use that date to calculate the

estimated number of days you will work
more than 3 hours each day in the UK:
26
How many days do you expect to spend in the UK

between the date you started your job abroad and the
5 April immediately following that date?
days
27
On average, how many hours each week will you work
in your job abroad?
hours
28
between that date and 5 April following

that date
Your employers name and address

Name
Address
days
in the next tax year after that date

(A tax year is from 6 April one year to
5 April the next)
days
23
29
Do you work for the UK Government as a Crown

servant or in Crown employment?
Yes
Will any of your employment income be paid

through either:
a UK employer through a UK payroll, or
an office or agent in the UK?
Yes
No
If Yes, tell us the name and address of the person

paying you
If Yes, tell us your departments name
Name
No
24
What job will you do in the country you are going to?
25
What date will you start your job abroad? DD MM YYYY
Page 3
Postcode
4. How you want to be paid any money due back to you

Not everyone gets a refund. It is not always possible to issue a payment to a non-UK bank account. If you are due a
refund, we can either pay it to you or someone else on your behalf they are known as a nominee. Please choose one of the
following two options:
Option one P
ay into a UK bank or building
Option two Pay by cheque direct to me or
society account
my nominee
Bank sort code
Put X in one box
Make the cheque payable to me
Account number
I authorise the cheque to be payable to my nominee

Name of nominee
Account holders name

Address to send cheque to
Bank or building society name and address
Name
Address
Postcode
Put X in one box

This is my account
This is my nominees account
Declaration
You must sign this declaration.
If you give information which you know is not correct or complete, action may be taken against you.
I declare that:
the information I have given on this form is correct and complete to the best of my knowledge.
I claim repayment of any tax due back to me.
Date DD MM YYYY
Signature

What to do now
Put an X in relevant box
I have enclosed parts 2 and 3 of my form P45 Details of employee leaving work
Do not send photocopies. If you have not yet received your P45 from your employer please get it before you return this form.
I cant get a form P45
Please tell us why in the box below, for example because you are retired or a UK Crown servant employed abroad.
If you have a form P45 and dont send it to us, any repayment due to you cannot be made.
Please send this form to your tax office. You can find your tax office address by:
going to www.hmrc.gov.uk selecting Contact us and choosing Income Tax
asking your employer.
We will let you know the outcome of this claim as soon as we can.

Page 4

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Leaving the UK getting your tax right

About this form

What you need to fill in this form

Use this form to claim tax relief or a repayment of tax if:

Your form(s) P45 Details of employee leaving work if you

Do not fill this form in if:

Surname or family name (use capital letters)

Are you male or female?

First name(s) (use capital letters)

Date of birth DD MM YYYY

Your most recent address in the UK (use capital letters)

National Insurance number, if you have one

Date of leaving the UK DD MM YYYY

Which country are you going to?

What is your full address in that country?

From the 6 April in the tax year you left the UK up to

Were you resident in the UK in the tax year before the

use tax year 6 April 2013 to

Will you (or your spouse, civil partner or someone

use tax year 6 April 2012 to

If Yes, what is the UK home address

How many days do you expect to spend in the UK

Will you be working full-time outside the UK?

How many days do you expect to spend in the UK in

Will you continue to have your salary paid from

2. Income you get from the UK after you leave

Will you get any income from a property in the UK?

If you have a property in the UK that you get income

If Yes, tell us the date from which you first started to

2. Income you get from the UK after you leave

Will you perform any duties in the UK from

If Yes, use that date to calculate the

How many days do you expect to spend in the UK

between that date and 5 April following

Your employers name and address

in the next tax year after that date

Do you work for the UK Government as a Crown

Will any of your employment income be paid

If Yes, tell us the name and address of the person

If Yes, tell us your departments name

What date will you start your job abroad? DD MM YYYY

4. How you want to be paid any money due back to you

Option two Pay by cheque direct to me or

Bank sort code

Put X in one box

Make the cheque payable to me

I authorise the cheque to be payable to my nominee

Account holders name

Put X in one box

You might also like

Your form(s) P45 Details of employee leaving work if you

Surname or family name (use capital letters)

Are you male or female?

First name(s) (use capital letters)

Date of birth DD MM YYYY

Your most recent address in the UK (use capital letters)

National Insurance number, if you have one

Date of leaving the UK DD MM YYYY

Which country are you going to?

What is your full address in that country?

From the 6 April in the tax year you left the UK up to

Were you resident in the UK in the tax year before the

Will you (or your spouse, civil partner or someone

If Yes, what is the UK home address

How many days do you expect to spend in the UK

Will you be working full-time outside the UK?

How many days do you expect to spend in the UK in

Will you continue to have your salary paid from

Will you get any income from a property in the UK?

Will you perform any duties in the UK from

If Yes, use that date to calculate the

How many days do you expect to spend in the UK

Do you work for the UK Government as a Crown

Will any of your employment income be paid

If Yes, tell us the name and address of the person

What date will you start your job abroad? DD MM YYYY

Option two Pay by cheque direct to me or

I authorise the cheque to be payable to my nominee