If you are leaving the UK, HMRC needs to know. You’ve found the P85 form. This guide explains what it does, when to file it, and what happens next.
This guide walks through the process step by step.
What the P85 is and why it matters
The P85 is the form you use to tell HMRC that you are leaving the UK permanently or for an open-ended period. Filing it lets HMRC know you are going, starts a review of your income tax for the year you leave, and can lead to a refund if you paid too much through PAYE. For most people, it is the first form to file when they leave.
Most employees pay income tax through PAYE across the full tax year. If you leave part way through the year, tax may still be deducted as if you had worked all year. You did not. Filing the P85 gives HMRC a chance to check the tax you paid for the period you actually worked in the UK and refund any overpayment.
For UK nationals moving to UAE, the P85 is a normal and necessary step. It is not optional. If you overpaid, the refund can be real money, often several thousand pounds depending on when you left in the tax year.
The P85 only does one job. It covers employment income for the year you leave. It does not decide residency, deal with exit tax, or cover your later compliance duties. Those sit outside the form, and that matters.
Who needs to file the P85
The P85 applies to employees leaving the UK who were paid through PAYE. Self-employed people who file Self Assessment do not use the P85. They notify HMRC of their departure through the Self Assessment system. Pension recipients who paid UK tax may also need to tell HMRC separately about their non-resident status.
Here is who it applies to:
Employees (PAYE). If your UK income came through PAYE employment and you are leaving permanently or for an open-ended period, you file the P85. That applies whether you worked for a UK employer, a foreign employer with UK payroll, or both.
Contractors and limited company directors. If you paid yourself through your own limited company with salary or dividends, your case is more involved. The P85 only covers the PAYE salary part. The company, dividends, and exit tax on shares sit under Self Assessment. In many cases, you will need both routes.
Self-employed people. If you were self-employed and filed Self Assessment, you do not use the P85. You tell HMRC about your departure through the non-residence sections on your Self Assessment return. You may also need to write to HMRC or use the online service to close your Self Assessment registration if that applies.
Pension recipients. If you receive a UK pension and paid UK income tax on it, you need to tell HMRC about your new non-resident status separately. The P85 can still matter here. Once HMRC accepts your non-resident status, your pension tax treatment may change under the relevant double tax treaty.
People outside those groups. If you had no UK income, no PAYE job, and no tax return to file, you may not have anything specific to submit. Still check. Even without income, you may have obligations if you hold UK assets.
When to file the P85
File the P85 after you have left the UK and after your UK employment has ended. Do not file it before you leave. HMRC uses the form to process your departure tax position, and filing while you are still employed in the UK can cause confusion. The right time is after you have physically left and your employment has ended.
The UK tax year runs from 6 April to 5 April. The date you leave matters.
If you leave early in the tax year, from April to September, you may have the most tax to recover. File as soon as you have left and your employment has ended.
If you leave late in the tax year, from January to March, there is usually less tax to recover. You should still file. The process stays the same.
There is no strict deadline for the P85, but waiting longer means waiting longer for any refund. HMRC can also take time to process it. File it promptly, usually within one to three months of leaving.
What information you need
Before you file the P85, gather your employment details, your leaving date, your overseas address, and your P45 if your employer gave you one. HMRC will also ask about any UK income you expect after leaving and whether you plan to return to the UK.
Here is the full list of information the P85 asks for:
- Full name and date of birth
- UK National Insurance number
- UK address, usually your last UK address
- New overseas address
- Date you left the UK
- Your employer’s name and PAYE reference, from your payslips
- Date your employment ended
- Whether you received a P45
- Details of any other UK income you had in the year, such as rental income, bank interest, or pensions
- Whether you expect any UK income after leaving, such as pension, rental income, or investments
- Whether you intend to return to the UK and, if so, when
HMRC uses the last few items to work out how to treat any ongoing UK income. If you have rental income or a pension, they need to know that. The P85 is where you flag it.
How to file the P85
You can file the P85 online through the HMRC website or by post using a paper form. Online is faster. The online version is available through your Personal Tax Account or GOV.UK. Paper forms go to HMRC’s Pay As You Earn section. Most people moving to UAE should use the online route if they can.
Online filing:
- Go to GOV.UK and search “P85 form.”
- The current direct route is: gov.uk/tax-right-after-you-leave-the-uk-p85
- Sign in with your Government Gateway account. Create one first if you do not have one.
- Complete the form on screen. Save your reference number when you finish.
- HMRC will confirm receipt by post or through your Personal Tax Account.
Paper filing:
- Download the P85 form from GOV.UK.
- Complete it in full.
- Post it to: Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom.
- Keep a copy for your records and use tracked postage.
If you got a P45 from your employer, include it with the paper form or keep the details ready if you file online.
What happens after you file
After you file the P85, HMRC reviews your employment income and the tax you paid for the year you left. If you overpaid, they issue a refund, usually by cheque or bank transfer. This usually takes 6 to 12 weeks, although busy periods can take longer. You will also receive a P800 notice showing the tax calculation.
The P800 shows how much tax HMRC says you paid and how much you owed for the year. If you overpaid, the refund follows soon after. If HMRC thinks you underpaid, they will ask for the balance.
Once HMRC processes the form, it will also update your tax code records to show that you have left. That matters if you still have UK income, because it affects how that income gets taxed later.
If you file Self Assessment for self-employment, dividends, or other income, the P85 result may feed into your wider Self Assessment position for that year. Your adviser will deal with that.
Common P85 mistakes
The most common P85 mistakes are filing too early, entering the wrong employment end date, leaving out ongoing UK income, and treating the P85 as the end of the UK departure process when it is only one part of it.
Here are the main ones to avoid:
Filing before you leave. The P85 is for people who have already left. If you file while you are still employed in the UK, HMRC will see a mismatch. File after departure.
Using the wrong employment end date. The date your employment ended affects the tax calculation. Use the exact date on your P45 or final payslip.
Leaving out rental income. If you have a UK rental property, the P85 asks about it. HMRC needs to know. Leaving it out does not remove the obligation. It only means the record is incomplete. Filing the P85 does not settle the ongoing tax on rental income. Read about ongoing UK property tax obligations that continue after you file the P85 to understand what stays in scope after you leave.
Treating the P85 as the full exit process. This comes up a lot. The P85 is one form for one job. The wider UK tax exit involves more.
Not keeping a copy. Keep a record of what you filed and when. If HMRC asks later, you need to show what you reported.
For a wider view of the mistakes people make when leaving the UK for UAE, see UK tax exit errors UAE movers make.
And if you own company shares, investment assets, or crypto, read the full guide to UK exit tax on company shares and assets. This is the part that catches many business owners off guard, and the P85 does not touch it at all.
P85 vs residency determination
Filing the P85 does not make you non-UK tax resident. It tells HMRC that you intend to leave. Your actual residency status comes from the UK Statutory Residence Test, which looks at your specific circumstances, such as how many days you spend in the UK, your UK ties, and your pattern of life. The P85 and residency determination are separate steps.
This is the most important point in the guide.
Many people file the P85 and get a refund, then assume HMRC has confirmed non-resident status. It has not. HMRC has only processed your departure year employment tax.
Your residency status for the year you leave, and for later years, depends on the UK Statutory Residence Test. The rules for the year you left, split year treatment, and your day count in later years all matter. Residency is a separate decision from the P85 notification.
Why does this matter? Because if your residency is not clear:
- You may keep paying UK income tax on income you thought was outside HMRC’s scope
- You may be in a worse position if HMRC checks your non-resident claim later
- You may miss tax refunds you could claim as a confirmed non-resident
- Any exit tax issues will still be open
Understanding when you stop being UK tax resident is the key question. The P85 is the notification. The SRT is the decision. You need both.
If you want the full UK departure process handled, not just the P85, the UK departure tax compliance service covers residency, exit tax, and ongoing obligations as one plan.
Disclaimer: This article gives general information about the P85 form and the UK departure process. It is not tax or legal advice. Every case is different. Speak to a qualified UK tax professional for advice based on your situation. MoveToUAE.co.uk provides UAE company formation and visa services and works with qualified UK-UAE tax specialists. We do not provide UK tax advice directly.
Frequently Asked Questions
Do I have to file the P85 form if I am self-employed?
No. Self-employed people tell HMRC about their departure through their Self Assessment return, not the P85. If you had both PAYE and self-employment income, you may need to deal with both routes.
How long does a P85 refund take?
Usually 6 to 12 weeks. HMRC will first send a P800 notice that confirms the calculation. Busy periods, especially from January to April, can take longer. Refunds arrive by cheque or bank transfer.
Can I file the P85 after already moving abroad?
Yes. You file the P85 after you leave. Send it as soon as your employment has ended and you have your overseas address. There is no strict deadline, but waiting will delay your refund.
Does HMRC contact me after the P85?
Yes. You will get a P800 notice that confirms the tax calculation. If a refund is due, it usually follows soon after. Make sure the overseas address on the form is correct.
I filed the P85 two years ago – is my UK tax position fully settled?
Not always. The P85 only settled employment income for the year you left. Rental income, dividends, residency status, and exit tax on assets held at departure are separate matters that may still be open.