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UK Government (GOV.UK)TaxGuide

P85 — Leaving the UK: getting your tax right

The form to tell HMRC you have left or are leaving the UK and to claim back tax paid on your UK employment.

Open the official source

The form is downloaded and submitted on the authority's website.

What this form is for

  • Tell HMRC you are leaving and claim back any tax due on your UK employment income.
  • It is for people who lived and worked in the UK and are leaving with no plans to return, or to work abroad full time for at least one full tax year.

Documents to have ready

  • Your P45 from your employer (the 'details of employee leaving work' part)
  • Your National Insurance number
  • Details of your situation: UK home, salary still paid in the UK, planned time in the UK

Where to send it

You can claim online, or print the form and post it. If you have not left the UK yet, you must print and post your claim.

Our tips

  • Always download the latest version from the official site.
  • Keep a copy of what you send, with the date you sent it.

Frequently asked questions

I'm already sending an SA100 tax return: do I need the P85?
No: HMRC says you do not need this form if you are sending a Self Assessment tax return for the tax year you leave the UK.

The information on this page is general. If in doubt, the official source prevails.

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