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P85

Form P85: leaving the UK

You worked in the UK for part of the tax year and have left. Your tax code spread a full year’s allowance over twelve months, so the months you worked were over-taxed. P85 claims the difference and tells HMRC you have gone.

Who it is for

  • You have left the UK to live or work abroad, or are about to, and will be away for at least a full tax year.
  • You were employed here and have a P45 from your last UK job.
  • You do not file a Self Assessment tax return for the year you left; if you do, the return deals with it.

How to claim

  1. 1Claim online on GOV.UK once you have left, or print P85 and post it with the P45 parts to the address on the form.
  2. 2Answer the residence questions carefully: they decide whether you are treated as non-resident.
  3. 3Say whether you expect to visit the UK, and for how long, in the next three years.
  4. 4Submit and note the reference.

What happens next

HMRC repays the overpaid tax and stops issuing you a tax code for the job that ended. UK pensions or rent you keep receiving still need a code or a return.

What to have ready

  • Parts 2 and 3 of your P45.
  • Your National Insurance number.
  • The date you left, your address abroad, and whether you keep any UK income (a pension, rent) or a UK home.
  • Bank details: a UK account, or an overseas account with its international codes.

Worth knowing

Leaving in the last weeks of a tax year? The refund may be small, but sending P85 still stops HMRC chasing you for returns later.

The form on GOV.UK