United KingdomGuideNo. P85
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.
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UK Government (GOV.UK)TaxGuide
SA100 — Self Assessment tax return
The UK's annual tax return to report your income, claim tax reliefs and get any repayment due to you.
The form is downloaded and submitted on the authority's website.
What this form is for
- Report your income for a tax year (6 April to 5 April) to HMRC when tax is not fully taken at source: self-employment, rental income, foreign income and so on.
- Depending on your situation, supplementary pages are added to the main return.
Documents to have ready
- Your Unique Taxpayer Reference (UTR) and National Insurance number
- Records of your income for the year: P60, P11D, bank statements, rental or business income
- Evidence for any reliefs you claim (pension contributions, Gift Aid donations)
Where to send it
- Most people file online on GOV.UK, which also gives you more time than a paper return.
- A paper return is posted to HMRC at the address given in the form's notes.
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
- Do I have to send a tax return?
- Not always: many employees pay tax through PAYE and have nothing to file. GOV.UK has a tool to check whether you need to send a Self Assessment tax return.
The information on this page is general. If in doubt, the official source prevails.