P85 Form: Leaving the UK Tax Guide

What is the P85 form used for when leaving the UK?

The P85 form is the official document you submit to HMRC to notify them that you are leaving the UK and to claim back any income tax you overpaid in the year of departure.

Most people who leave the UK part-way through a tax year are owed a refund because their personal allowance has not been fully used against their actual earnings.

You can submit the P85 form online or by post, and you do not need to use it if you are completing a Self Assessment tax return for the year you leave — unless you are working full-time for a UK-based employer abroad, in which case both are required.

Leaving the UK part-way through a tax year typically means you paid more income tax than you owe. The P85 form is how you tell HMRC you are going, trigger the correct residency calculation, and recover that overpayment.

Without a completed form, HMRC has no formal record of your departure and no basis on which to issue a refund. Understanding the form before you leave saves time and reduces the risk of delays once you are abroad.

This guide covers who needs the P85 form, what information to gather, how to submit it, and what to expect afterwards. The form applies to PAYE employees leaving the UK.

If you are required to file a Self Assessment return for the year of departure, the P85 form process does not apply — your return covers the same ground. Our leaving the UK tax back guide covers the broader picture of UK tax when emigrating.

Who Needs to Submit the P85 Form

The P85 form is designed for PAYE employees who have paid UK income tax and are leaving the country. Not everyone who moves abroad needs to complete it, so check your situation before you start.

P85 form eligibility requires that all of the following apply:

• You lived and worked in the UK and paid income tax under PAYE.
• You have left the UK or are planning to leave and may not return, or you do not know when you plan to return.
• You are working abroad full time for at least one complete tax year, making you a UK non-resident for tax purposes — whether for P85 permanent emigration or P85 working abroad on a fixed contract.
• A Self Assessment tax return for the year of departure is not required — with one important exception covered below.

P85 vs Self Assessment leaving UK: if you do complete a Self Assessment return for the year of departure, you do not normally also need to submit a P85 form. Submitting both where only one is required may cause confusion with HMRC and could slow down processing of your refund.

Your Self Assessment return performs exactly the same function as the P85 form when you are leaving the UK. There is, however, one exception to this rule.

Exception: if you are working full-time for a UK-based employer abroad for at least one complete tax year, you must complete the P85 form and a Self Assessment return, along with form SA109. In this situation the two are not alternatives — both are usually required.

Submit the P85 form even if you believe you are not owed a refund. Doing so keeps your UK tax record accurate and confirms your residency status for future reference.

What You Need to Complete the P85 Form

Gathering the right information before you start the P85 form saves considerable time. The online service cannot be saved partway through, so having everything to hand before you begin is essential.

You need the following P85 form instructions and documents to complete your claim:

• Your P45 — this shows your earnings and tax paid up to the date you stopped working in the UK. Include it with a postal claim or have the details ready for an online submission.
• If you do not have a P45, explain why when submitting — for example, if you are retired or a UK crown servant employed abroad. P85 and P45 HMRC guidance confirms this is an accepted alternative.
• Your National Insurance number — P85 National Insurance details are used to match your form to your HMRC tax record, so the name and number must match exactly.
• The date you left or intend to leave the UK.
• Details of any UK income you expect after leaving — rental income, a pension, or salary still paid in the UK.
• Information about how much time you expect to spend in the UK over the next three years.
• Your bank details or a nominated address for the repayment — see the P85 non-UK bank account refund note in the processing section before closing any UK accounts.

If you have UK income continuing after departure, HMRC uses this to determine whether you need to remain in the Self Assessment system. This does not affect the completion guidance itself, but it shapes what happens to your record afterwards.

How to Submit Your P85 Form to HMRC

There are two ways to handle P85 form online submission or a postal claim. Which method you use depends entirely on whether you have already left the UK.

P85 Online or Post: Which Route Applies

P85 online or post is not simply a matter of preference — HMRC restricts the online service based on your departure date. The online service is unavailable until after you have departed; before that point, you must post your claim.

To use P85 form online submission via GOV.UK, sign in with your GOV.UK details — you can create them if you do not already have an account. A reference number is issued after submitting so you can track your claim.

For a P85 postal claim, HMRC requires you to fill in the form online, print it, and post it to the address below. Include your P45 if you have one and keep a copy before posting.

Pay As You Earn, HM Revenue and Customs, BX9 1AS

P85 form download and print is also possible for those who prefer to complete the form by hand. The GOV.UK P85 page provides the form and full guidance on what to include.

P85 Tax Repayment Leaving UK: A Worked Example

This example shows how a mid-year departure creates a refund entitlement and how the P85 tax repayment leaving UK process resolves it. The figures are illustrative — your actual refund depends on your earnings, tax code, and departure month.

Scenario: Sarah worked in the UK from 6 April to 5 October 2024 — six months of the 2024/25 tax year. She earned £30,000 across those six months and had no further UK income after leaving.

Her employer applied the personal allowance of £12,570 as though she would earn for the full year. Tax was deducted on annualised earnings, not on the £30,000 she actually received.

In this case the figures balance — her actual liability on £30,000 matches what her employer deducted. A larger refund arises when an employee leaves earlier in the year.

Consider someone who earned £15,000 in the first three months and then left the UK. Their employer deducted tax based on annualised earnings of £60,000 — but actual annual income was only £15,000.

That gap between estimated and actual earnings is the source of most P85 tax repayment leaving UK refunds. The earlier in the tax year you leave, the wider that gap tends to be.

Sarah completes the P85 form, confirms she is not filing a Self Assessment return, and submits online. Use the UK tax back calculator to estimate your own refund for the year in which you stopped working in the UK.

Processing Times and What Happens Next

Once HMRC receives your P85 form, they review your earnings and tax deductions for the year of departure. The P85 refund timeline varies — check current processing times on the GOV.UK HMRC reply times page for up-to-date P85 processing time estimates.

Where a repayment is due, HMRC posts a payable order to your address or to a nominee’s address. The payable order is paid into a bank account held in your name or your nominee’s name.

This matters for the P85 non-UK bank account refund situation. HMRC does not cover currency conversion fees or the cost of transferring money abroad.

Keeping your UK bank account open until the repayment arrives avoids unnecessary fees. Closing it before the payable order arrives can mean charges when cashing the order overseas.

A tax calculation showing the full breakdown arrives by post. If you have a personal tax account, HMRC also updates the same information there so you can check it online.

Check the calculation carefully when it arrives. Contact HMRC promptly if you believe it is wrong — the P800 tax calculation guide explains what the document shows and how to challenge an incorrect figure.

Refund Size: What Affects Your Calculation

There is no fixed amount for a claim tax back leaving UK refund. HMRC calculates each case individually based on your actual earnings and tax deductions for the year.

The main factors that affect how much you are owed:

• The month and tax year in which you stopped working in the UK — the earlier you left, the more unused personal allowance you may have and the larger your potential refund.
• Total earnings for the year — the gap between your annualised tax deductions and your actual annual income determines the refund amount.
• Your tax code — an incorrect code during employment means you may have overpaid or underpaid, and the P85 form process resolves this through your final calculation.
• Any other UK income in the same tax year — additional income reduces the gap between estimated and actual liability.

Overpaid tax from years before your departure can also be reclaimed separately. HMRC allows claims for up to four previous tax years, though the P85 form covers only the year of departure.

P85 seasonal worker tax refund claims follow the same process as standard departures. A seasonal worker who leaves before the tax year ends is in the same position as any other mid-year leaver.

Your P85 Form: Before You Submit

If you are leaving or have recently left the UK as a PAYE employee, the P85 form is the clearest route to recovering any income tax you overpaid in the year of departure. Submitting promptly means HMRC can process your refund without unnecessary delay.

Before you submit, confirm you are not required to file a Self Assessment return for the same year. That return replaces the P85 form — unless you are working full-time for a UK-based employer abroad, in which case both are required along with form SA109.

Gather your P45, National Insurance number, and departure date before you start. Those who have already left the UK should submit the P85 form online via GOV.UK.

Anyone who has not yet departed should complete the form online, print it, and post it to HMRC at BX9 1AS. Keep your UK bank account open until your payable order arrives to avoid currency conversion costs.

Our leaving the UK tax back guide covers what happens to your UK tax position in the years that follow.

Key Takeaways

Here is a summary of the key points about the P85 form:

• Submitting the P85 form notifies HMRC you are leaving the UK and triggers a review of any income tax overpaid in the year of departure.
• Do not submit the form if you are completing a Self Assessment tax return for the year you leave — that return covers the same ground.
• Submitting both where only one is required may cause confusion with HMRC and could slow down processing of your claim.
• Exception: if you are working full-time for a UK-based employer abroad for at least one complete tax year, the P85 form, Self Assessment return, and form SA109 are all required.
• Post your claim if you have not yet left the UK — the online service is only available once you have already departed.
• HMRC pays refunds by payable order — keep your UK bank account open until the payment arrives to avoid overseas transfer fees.
• Your tax calculation arrives by post and, if you have a personal tax account, HMRC also updates the same information there so you can check online.

P85 Form: Frequently Asked Questions

Can I submit a P85 form before I have left the UK?

You can fill in the P85 form before you leave, but the online service is only available once your departure date has passed. Before you go, complete the form online, print it, and post it to Pay As You Earn, HM Revenue and Customs, BX9 1AS.

There is no benefit in waiting until you are abroad before starting the process. Posting the claim before departure means HMRC can begin processing it sooner.

What happens if I do not have a P45 for my P85 claim?

Not having a P45 does not stop you from completing the P85 claim. You can explain the reason when submitting — being retired or a UK crown servant employed abroad are accepted explanations.

HMRC can access employment data through the Real Time Information system and process the claim using information they hold on record. Providing as much detail as possible about your employment period and earnings helps speed up that process.

What is form SA109 and when is it needed alongside a P85 claim?

Form SA109 is the supplementary Self Assessment page covering residence, remittance basis, and certain types of overseas income. It is completed alongside your Self Assessment return when that return covers a period of UK non-residence.

Most people leaving the UK choose between submitting the P85 form and filing Self Assessment — not both. The exception is working full-time for a UK-based employer abroad for at least one complete tax year — HMRC then requires the form, the Self Assessment return, and SA109 together.

Should I submit a P85 form if I am not expecting a tax refund?

Yes — submitting the form does more than trigger a refund. It also updates your HMRC record with the correct UK residency status for the year of departure, which affects how any future UK income you receive is treated for tax.

Completing the form even when no refund is anticipated creates a formal record of your departure. That documentation can be useful if questions arise about your UK tax position in later years.

Can I use the P85 form to claim tax back from previous years?

The P85 form covers only the tax year in which you left the UK. Overpayments in earlier years require a separate reclaim, as the form does not extend to prior periods.

HMRC generally accepts overpayment claims going back up to four tax years from the current date. Contact HMRC directly about the reclaim route for those earlier years — it is a different process from the P85 submission.