Form P85 is how you tell HMRC that you've left, or are about to leave, the UK and want to claim back tax from your UK job. You can claim if you lived and worked in the UK, left and may not be coming back, or will work abroad full time for at least one full tax year. You don't need it if you're sending a Self Assessment return for the year you leave.
People leaving mid-year often overpay tax, because PAYE assumes you'll earn for the whole year. The P85 is the quickest way to get that back. Everything below comes from GOV.UK's P85 guidance and its guide to tax on UK income for people living abroad, checked in October 2026.
Can you use the P85?
| Your situation | Use the P85? |
|---|---|
| You lived and worked in the UK and have left, or are leaving, and may not come back | Yes |
| You're going to work abroad full time for at least one full tax year | Yes |
| You're sending a Self Assessment tax return for the tax year you leave | No: claim through the return |
| You have UK rental income or self-employment after you leave | Usually a Self Assessment return is needed as well |
The P85 deals with tax on your UK employment. If you'll keep other UK income after you go, the abroad guidance says you usually have to send a Self Assessment return if you rent out UK property, work for yourself in the UK, have taxable UK savings interest or have other untaxed UK income.
Online or by post
| Method | When you can use it | What you get |
|---|---|---|
| Online | After you've left the UK; you sign in with your HMRC details or create them | A reference number to track your claim |
| By post | If you haven't left yet, or don't want to use the online service | HMRC's reply by post |
The rule people trip on: if you haven't left the UK yet, you must print and post your claim. The online service only works once you've gone.
What you'll need
- Your P45, specifically the 'details of employee leaving work' part. If you don't have one, you have to explain why, for example because you're retired or a UK crown servant employed abroad.
- Whether you'll have a home in the UK.
- Whether you'll work full time outside the UK.
- Whether any salary will still be paid in the UK.
- How much time you'll spend in the UK over the next 3 years.
HMRC asks you to tell it about each of these before you start, so have the answers ready. Answer them as accurately as you can, because your claim is assessed on them.
Claiming by post, step by step
- Get all your information together first. You fill the P85 in online for a postal claim and can't save your progress.
- Complete the P85 for postal claims.
- Print it and attach your P45, or a note explaining why you don't have one.
- Post it to Pay As You Earn, HM Revenue and Customs, BX9 1AS.
Getting the refund
If you're due a repayment, HMRC can pay you or someone you nominate, or post a payable order to your address or your nominee's, to be paid into a bank account in your name or theirs. GOV.UK's tip: HMRC won't pay any fees to convert your repayment into another currency or send it abroad, so you may want to keep your UK bank account open until the repayment arrives.
You can check when to expect a reply using HMRC's online tool. Keep your National Insurance number handy for any contact, and keep the P45 safe until the claim is settled.
After you've left
Leaving doesn't end UK tax on UK income. The abroad guidance says you usually still pay tax on UK income such as pension, rental income, savings interest and wages, even if you're not UK resident, though non-residents don't usually pay UK tax on the State Pension or on interest from UK government gilts. If the country you move to has a double taxation agreement with the UK, you may be able to claim relief so you aren't taxed twice. And if you have a pension outside the UK and were UK resident in one of the 5 previous tax years, you may still need to file.
If you were stuck in the UK
GOV.UK has a special rule for non-residents who were stuck in the UK because of COVID-19 between 5 April 2020 and 5 April 2022. They don't pay UK tax on employment income earned between the date they meant to leave and the date they left, if they paid tax on it at home. That claim goes on a Self Assessment return with the SA109 form, not on a P85.
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The verdict
If PAYE was your only UK income and you're leaving part way through the tax year, file a P85 as soon as you've gone, online if you can, so you get a tracking reference. If you're leaving with rental income, a business or a pension still running in the UK, plan for a Self Assessment return instead. And don't close your UK bank account until the refund has landed.
Frequently asked questions
What is a P85 form?
It's the HMRC form used to tell HMRC you've left or are leaving the UK and to claim back tax from your UK employment.
Do I need a P85 if I file a Self Assessment return?
No. GOV.UK says you don't need to fill it in if you're sending a Self Assessment tax return for the tax year you leave the UK.
Can I submit a P85 before I leave the UK?
Yes, but by post. If you haven't left the UK yet, you must print and post your claim.
Where do I send a postal P85?
Pay As You Earn, HM Revenue and Customs, BX9 1AS.
Will HMRC pay my refund into a foreign bank account?
HMRC won't pay any fees to convert your repayment into another currency or transfer it abroad, so GOV.UK suggests keeping your UK bank account open until you receive it.
Do I need a P85 if I'm moving abroad but keeping a UK rental?
You may still use a P85 for your employment tax, but GOV.UK says you usually have to send a Self Assessment return if you rent out property in the UK while living abroad.
