P85 form: the complete 2026 guide to leaving the UK and claiming your tax refund from HMRC

The P85 form is the official HMRC document you submit to notify the UK government that you are leaving the country and to claim any income tax refund you may be owed.

When you leave the UK, HMRC does not automatically know you have gone. The P85 establishes your non-resident status for UK tax purposes and triggers a review of your PAYE tax code. Without it, HMRC continues taxing your UK income at standard resident rates – even if you no longer live there.

• Who files it: employees taxed under PAYE who are permanently leaving the UK or leaving to work abroad full time for at least one full UK tax year.
• When to file: as soon as you leave, or shortly before departure.
• Where to send it: online via GOV.UK or by post to HMRC.
• What it unlocks: a refund of any income tax overpaid during the year you leave, plus updated tax codes on any continuing UK income.

What is a P85 form? Quick answer for people leaving the UK

The P85 is the form you send to HMRC to tell them you are leaving the UK and to claim back any income tax you have overpaid.

It is sometimes called Inland Revenue Form P85 – a reference to HMRC’s predecessor –, but the form and its function are the same.

The UK P85 form covers three things at once. It notifies HMRC of your departure date, provides details about any UK income you will continue to receive, and triggers a calculation of whether you are owed a tax refund for the year you leave.

HMRC uses the information on the P85 to update your tax record, apply split-year treatment if you qualify, and issue new tax codes to anyone still paying you UK income after you go.

 

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Who needs to complete Form P85 when leaving the UK?

You should complete the P85 if you are an employee taxed under PAYE and you are permanently leaving the UK, or you are leaving to work abroad full-time for at least one full UK tax year.

The form applies whether you were employed full-time, part-time, or had multiple employers during the tax year.

You should file a P85 if you meet any of the following:

• You have a P45 from your employer confirming the end of your UK employment
• You will not be working in the UK for the remainder of the tax year
• You have UK savings or pension income that will continue after your departure
• You want HMRC to review your residency status and recalculate your tax

Self-employed individuals registered for Self Assessment do not use the P85 – they notify HMRC through their tax return instead. If you are both employed and self-employed, the Self Assessment route takes priority.

See our guide on dual status aliens and US income tax filing for how your departure year may affect your US return.

When should you submit your Form P85 to HMRC?

You can submit your P85 as soon as you leave the UK – or even shortly before your departure date – but you must have already stopped working for your UK employer.

The form asks for your P45 details, so you need that document in hand before you start.

The timeline works like this:

1. Receive your P45 from your employer on or shortly after your last working day
2. Confirm your departure date and destination country
3. Submit the P85 online via the HMRC portal or by post

There is no formal deadline for submitting the P85, but filing promptly matters. HMRC cannot recalculate your tax or issue a refund until they receive it. If you delay, you also risk continuing to be taxed at resident rates on any UK income you receive after leaving.

The UK tax year and split year treatment explained

Split year treatment means you are only taxed as a UK resident for the portion of the tax year before your departure, potentially reducing your overall UK income tax liability.

This is one of the most important outcomes the P85 can trigger.

The UK tax year runs from 6 April to 5 April. When you leave mid-year, HMRC may apply split-year treatment under the Statutory Residence Test, dividing the year into a UK-resident part and a non-resident part.

There are eight split-year cases in total, three of which apply to people leaving the UK:

• Case 1 – you start full-time work abroad
• Case 2 – your partner starts full-time work abroad, and you accompany them
• Case 3 – you cease to have a home in the UK

Under split year treatment, your UK income earned before departure is taxed normally, while income after your departure date is taxed only if it has a UK source. The P85 initiates HMRC’s review of whether you qualify.

Each split year case has different qualifying conditions and a different start date for the non-resident portion of the year.

For most US expats leaving UK employment, Case 1 – starting full-time work abroad – is the most commonly applicable.

P85 online form vs paper form: which should you use?

HMRC strongly recommends submitting the P85 online through your Government Gateway account, as this is faster and allows HMRC to process your claim more quickly than a paper submission.

Here is how the two methods compare.

Online submission:

• Available via the GOV.UK P85 page
• Requires a Government Gateway login
• Auto-populates some fields if you are already registered with HMRC
• Faster processing than paper
• Generally used once you have left the UK; if you have not left yet, you must print and post your claim instead, per GOV.UK P85 guidance

Paper submission:

• The form is completed on screen through the GOV.UK digital form, then printed – there is no downloadable blank P85 form PDF for handwritten completion
• Suitable if you cannot access online services or need to submit before leaving
• Must be posted to HMRC with your P45 – parts 2 and 3
• Longer processing time

HMRC no longer offers a P85 form download – there is no blank PDF for handwritten completion. The only current version is the digital form on GOV.UK, which you complete on screen and either submit online or print.

Any printable P85 form from HMRC found on third-party sites is outdated and will not be accepted.

 

Where to send your P85 form to HMRC

If you are posting a paper P85, send it to HMRC’s Pay As You Earn office at the address below.

Include parts 2 and 3 of your P45 if you have them. If your P45 has been lost, include a written statement of earnings from your employer instead.

HMRC postal address:

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

Online submission eliminates the risk of postal delays or lost documents entirely. If you have already left the UK, the online route is available and generally preferable.

P85 form vs P45 vs P60: understanding the differences

The P85 tax form is often confused with the P45 and P60, but they serve three distinct purposes – the P45 records your pay and tax when you leave a job, the P60 summarises your annual earnings, and the P85 tax form notifies HMRC you are leaving the UK.

 

The P45 feeds into the P85. When you leave a job and leave the UK, you use the information from your P45 to complete the relevant sections of the P85.

Claiming a UK tax refund after leaving: what the P85 unlocks

Based on a common TFX client scenario, someone who leaves the UK in July having paid a full year of PAYE tax may be entitled to a refund covering several months of unused personal allowance. The UK P85 is what triggers this calculation.

When you work in the UK, your employer deducts income tax through PAYE on the assumption you will work for the full tax year. Your personal allowance – £12,570 for tax year 2025-26, frozen at this level since 2021-22 – is spread evenly across each pay period.

If you leave mid-year, you may have paid tax as though you would earn a full year’s salary, when in fact you only worked part of the year. The P85 prompts HMRC to recalculate your tax based on your actual earnings for the UK-resident portion of the year.

How the refund works:

• HMRC reviews your P45 figures and the information on your P85
• They calculate whether your tax deductions exceeded what you owed for the period you actually worked
• If you overpaid, HMRC issues a refund

How you receive the refund: HMRC currently issues P85 refunds only by payable order, a cheque in GBP made out to you or your nominee, not by bank transfer. Keep a UK bank account open, yours or your nominee’s, until the refund arrives.

Processing time: HMRC does not publish a fixed processing time for P85 refunds. Online submissions are generally processed faster than paper ones. You can check the HMRC tool for estimated reply times for current estimates.

Leaving the UK? Here is how it affects your US return.

Learn more

UK Statutory Residence Test and your non-resident status

Passing the non-residence tests under the Statutory Residence Test is what legally ends your UK tax residency, not simply submitting a P85.

The P85 notifies HMRC of your departure, but it is the SRT – set out in Schedule 45 of the Finance Act 2013 – that determines your actual residence status.

The SRT applies three tests in order, and you work through them until one gives a definitive answer. Filing the HMRC non-resident Form P85 is the first step, but the SRT is what decides the outcome.

Automatic overseas test – you are non-resident if:

• You were UK resident in one or more of the previous three tax years and spend fewer than 16 days in the UK in the current year, or
• You were not UK resident in any of the previous three tax years and spend fewer than 46 days in the UK

Automatic UK test – you are UK resident if:

• You spend 183 or more days in the UK in the tax year

Sufficient ties test – if neither automatic test applies, your residence depends on the number of UK ties you have combined with the number of days you spend in the UK. The five ties are:

• Family tie – a spouse, civil partner, or someone you live with as if you were spouses or civil partners, if that person is UK resident, or a minor child who is UK resident
• Accommodation tie – a place to stay available for 91+ consecutive days, where you spend at least one night during the tax year, or 16 nights if it belongs to a close relative
• Work tie – working more than three hours a day in the UK on 40 or more days in the tax year
• 90-day tie – you spent more than 90 days in the UK in either of the two previous tax years
• Country tie – the UK is the country where you were present at midnight most often

The number of days you spend in the UK is the critical factor. Fewer days and fewer ties point to non-residence; more of either can pull you back into UK residence even after submitting a P85.

See our TFX guide to the UK Statutory Residence Test for the full day-count and ties matrix.

Double taxation treaties and continuing UK income after you leave

Failing to notify HMRC of your departure via the P85 means your UK income will continue to be taxed at standard resident rates, even if a double taxation treaty entitles you to a lower rate or full exemption.

This applies to rental income, pension payments, investment income, and any other UK-source income you receive after leaving.

The UK has double taxation treaties with around 120 countries – one of the largest tax treaty networks in the world. These treaties determine which country has taxing rights on specific types of income, and can reduce or eliminate UK withholding tax on income paid to non-residents.

Once HMRC processes your P85, they apply a non-resident tax code to any continuing UK income. Depending on the applicable treaty, this may mean:

• No UK tax on pension payments – common under many treaties
• Reduced UK withholding on interest and dividends
• UK tax on rental income, but with a credit available in your new country

Without the P85, none of these treaty benefits are applied automatically.

Self-employed expats face additional complexity because business profits and self-employment income often fall under different treaty articles than employment income.

US expats leaving the UK: additional US tax obligations to know

American citizens leaving the UK must still file a US federal tax return every year regardless of where they live, and leaving the UK may trigger specific US reporting requirements related to foreign income, foreign accounts, and pension plans.

Coordinating your UK P85 with your US filings is essential.

Key US obligations after leaving the UK:

• Form 1040 – your annual US federal tax return, required of all US citizens worldwide
• Form 1116 – claims the Foreign Tax Credit for UK taxes paid, reducing your US tax dollar for dollar up to the applicable limit
• Foreign Earned Income Exclusion – if you move to another country and meet the bona fide residence or physical presence test, you may exclude up to $130,000 (2025) of foreign earned income
• FBAR (FinCEN Form 114) – required if the aggregate value of your foreign financial accounts exceeds $10,000 at any point during the year. Due April 15, with an automatic extension to October 15
• UK pension plans – the current UK-US tax treaty, signed in 2001, covers private and workplace pensions, annuities, and the UK State Pension in its pensions and social security article. UK government-service pensions fall under a separate government service article, and cross-border pension contributions are handled under the pension schemes article. How your UK pension is taxed on your US return depends on the type of pension and which treaty provision applies

 

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UK pension and savings income for non-residents: what changes?

Submitting the P85 prompts HMRC to issue a new non-resident tax code – typically NT, meaning no tax, or a reduced rate code – to the payer of your UK pension or savings income, which can significantly reduce the tax withheld at source.

After leaving the UK, you remain subject to UK tax on pension income and savings interest as a non-resident, but the rate depends on the double taxation treaty between the UK and your new country of residence.

For most leavers, HMRC will:

• Issue a revised tax code to your pension provider so less tax – or no tax – is deducted at source
• Adjust withholding on UK bank interest based on the applicable treaty rate
• Continue to tax UK rental income under the Non-Resident Landlord Scheme, which is separate from the P85 process

Important for US citizens: the UK-US double taxation treaty does not entitle US citizens to claim the UK personal allowance as non-residents. Some non-residents from treaty countries such as Israel or Jamaica can use Form R43 to claim the UK personal allowance, according to HMRC’s R43 notes, but the US is not on that list. Confirm your specific eligibility with HMRC or a UK tax adviser before relying on this.

National Insurance contributions when leaving the UK

Paying voluntary National Insurance contributions from abroad is one of the most cost-effective ways to protect your future UK State Pension entitlement – and it is entirely separate from the P85 process.

When you leave UK employment, your compulsory National Insurance contributions stop. But gaps in your NI record can reduce your State Pension when you reach retirement age. Here is what you need to know:

• NICs stop automatically when you leave UK employment and depart the country
• Voluntary contributions from abroad – as of April 2026, only Class 3 voluntary contributions are available for people living overseas. Class 2 contributions for overseas residents ended on 5 April 2026
• Class 3 cost – £18.40 per week, around £957 a year for the 2026 to 2027 UK tax year – well above the former Class 2 rate of £3.50 per week
• Eligibility – new applicants now need either 10 years of continuous UK residence or 10 qualifying National Insurance years in total. Transitional protection applies if you applied to pay voluntary Class 2 or Class 3 contributions for tax year 2024-25 or 2025-26 on or before 5 April 2026. In that case, you can keep the old eligibility test, which requires three years of UK residence or contributions, instead of the new 10-year test. To keep that protection, you also need to pay those contributions by 5 April 2027 and apply to pay Class 3 for the 2026-27 tax year by the same date, per GOV.UK guidance on changes to voluntary National Insurance contributions
• Check your NI record before leaving via the GOV.UK personal tax account to see how many qualifying years you already have

The P85 does not affect your National Insurance record. It is a separate system, but it is one of the most common concerns for people leaving the UK.

See our guide on the US-UK totalization agreement for how your UK NI years may count toward US Social Security credits.

Common P85 form mistakes and how to avoid them

The single most common P85 mistake is submitting the form before receiving your P45 from your employer, which causes HMRC to reject or delay the claim.

Here are the five errors TFX sees most often.

1. Submitting without a P45 – HMRC needs the employment and tax figures from your P45 to calculate any refund. If you have not received it yet, wait or ask your employer for a statement of earnings
2. Failing to declare continuing UK income – if you have rental property, a UK pension, or UK savings, you must list these on the P85. Omitting them can lead to an incorrect tax code or a follow-up inquiry from HMRC
3. Getting your forwarding address wrong – HMRC pays P85 refunds by cheque, known as a payable order, sent to your address, not by bank transfer. Make sure your forwarding address is correct, and keep a UK bank account open in your name, or your nominee’s, until the cheque arrives
4. Not updating your address with HMRC – HMRC sends all correspondence by post. If they do not have your new address, you may miss important letters about your tax position
5. Assuming the P85 makes you non-resident – the P85 notifies HMRC of your departure. Your actual residence status is determined by the Statutory Residence Test. Submitting the form does not automatically make you non-resident

What happens after you submit your P85 to HM Revenue & Customs?

After HM Revenue & Customs receives your P85 form, they review your employment and income details, calculate any tax overpayment, and update your records to reflect non-resident status.

Here is what the process looks like.

1. HMRC reviews your details – they check your P85 against the information from your employer and your P45
2. Tax recalculation – HMRC calculates whether you overpaid income tax for the portion of the tax year you worked in the UK
3. New tax code issued – if you have continuing UK income – pension, savings, rental – HMRC issues a non-resident tax code to the payer
4. Refund issued – if you overpaid, HMRC sends a cheque in GBP. Online submissions are generally processed faster than paper ones
5. Confirmation letter – you may receive a letter confirming your new tax position and non-resident status

HMRC does not publish a fixed processing time for P85 claims. Processing times vary, and online submissions are typically handled faster. You can check current estimated reply times on the GOV.UK tool.

Self Assessment and the P85: what self-employed leavers must do instead

Self-employed individuals and landlords registered for Self Assessment must file a final UK tax return and formally deregister from Self Assessment – the P85 alone is not sufficient to close their UK tax affairs.

This distinction catches many people off guard.

If you are registered for Self Assessment – as a sole trader, landlord, or company director – you cannot use the P85 to notify HMRC of your departure. Instead, you must:

• File a Self Assessment tax return for the full tax year in which you leave, claiming split-year treatment on the SA109 supplementary pages for the part of the year after your departure
• Complete the SA109 – Residence and foreign income and gains (FIG) regime etc – supplementary pages, which replaced the remittance basis version of the form after the remittance basis was abolished from 6 April 2025
• Notify HMRC separately that you are leaving Self Assessment

The standard filing deadline of 31 January for online or 31 October for paper still applies, even after you have left the UK. HMRC can and does issue penalties for late filing to former UK residents.

A P85 tax return form is a common misconception – the P85 is not a tax return. It is a notification of departure. If you file Self Assessment, your tax return is the document that settles your UK tax affairs for the year.

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P85 tax form moving abroad: foreign income reporting and your new country

Submitting the P85 to HMRC is only half the picture – you must also understand how your new country of residence taxes UK-source income, and whether a double taxation treaty prevents you from being taxed twice on the same income.

Once you establish tax residency in your new country, that country will typically tax you on your worldwide income. This includes any UK income you continue to receive:

• Rental income from UK property – taxed in the UK under the Non-Resident Landlord Scheme, and usually also reportable in your new country
• UK pension payments – treaty provisions determine whether the UK, your new country, or both can tax them
• UK bank interest – may be taxed at source in the UK at a reduced treaty rate, and reportable in your new country
• Dividends from UK companies – similar treatment to interest, depending on the treaty

To claim treaty relief on UK income, you may need a certificate of residence from your new country’s tax authority to present to HMRC.

See our article on where to report foreign income on Form 1040 for how UK income is reported on your US return.

P85 form guidance: key HMRC resources and official links

Always use the official GOV.UK website to access the current P85 form – third-party PDF downloads may be outdated, and HMRC will not accept forms from unofficial sources.

There is no standalone HMRC P85 form PDF available for download – the correct route is the digital form on GOV.UK.

Key HMRC resources:

• GOV.UK P85 online submission and information page – the official starting point for accessing and submitting the P85
• HMRC Statutory Residence Test guidance (RDR3) – the full technical guidance on how HMRC determines residence status
• Non-Resident Landlord Scheme application – apply to receive UK rental income without tax deducted
• GOV.UK personal tax account – check your NI record, tax codes, and PAYE information before leaving
• Check when you can expect a reply from HMRC – current processing time estimates

HMRC updates forms periodically. The version on GOV.UK is always the current one. There is no downloadable blank PDF for handwritten completion – the P85 is completed digitally on the GOV.UK website and either submitted online or printed and posted.

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