UK HMRC Forms · 2026/27
What is a P85? UK 2026/27 Guide (Leaving the UK)
What it is
P85 is the 'Leaving the UK — getting your tax right' form. It captures: your last UK address, departure date, destination country, employer details, and reason for leaving (work, retirement, family). HMRC uses this to determine whether you become non-UK resident for tax purposes (which depends on the Statutory Residence Test) and whether you're owed a tax refund for the partial tax year.
Who needs this
Anyone leaving the UK to live or work abroad for at least one full UK tax year (6 April to 5 April). If you're going abroad for less than a year, you typically remain UK tax resident and don't need P85. If you're leaving with a clear intent to live/work abroad permanently (or for at least a year), P85 is the standard form to update HMRC.
When you'll see it
You don't 'see' P85 — you actively download or complete it via gov.uk after leaving the UK. Best timing: 1-2 months after you've left so HMRC can process the year's data correctly. The form requires your final UK income figures, which are easier to provide once you've left and received your final P45 or pay statements.
How to get it
Complete via gov.uk/government/publications/income-tax-leaving-the-uk-getting-your-tax-right-p85 (the official P85 page). Most leavers now file online; some still use the paper form. Required: your NINO, last UK address, departure date, new address abroad, employment status when leaving (had P45? still employed?), and bank details for any refund.
Common issues
Common P85 issues: (1) submitted too early (HMRC can't determine residency without full year data — wait until at least the end of the tax year you leave in), (2) wrong departure date (use the date you physically left, not when you decided to leave), (3) refund expected but not received (process can take 8-12 weeks during busy periods), and (4) circumstances changed (returned to UK earlier than expected) — submit a follow-up letter to HMRC.
Recruiter pro tip
If you're leaving the UK mid-tax-year and have unused personal allowance, you're often owed a partial refund — sometimes worth £1,000-£3,000 depending on your tax position. Don't skip P85; the refund won't be issued automatically. Pair P85 submission with closing any UK ISA contributions and updating your address with HMRC, your bank, and any pension provider — getting these details right at exit time saves administrative pain later.
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