Residence & domicile issues - forms P85 and P85(S)

Forms to complete if you have left or are about to leave the UK

These forms are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer. If you require this material in large print or Braille please contact your local HMRC office, or enquiry centre; for paper material contact your ordering service.

Form

Description

P85 (PDF 228K)

This form is for use if you have left or are about to leave the UK. It helps us decide how you should be treated for UK tax purposes after you leave. If you are not a UK citizen and have only been in the UK for the purposes of a work assignment you should use form P85(S) instead (see below). The completed form should be sent to the tax office dealing with your tax and you should enter your tax reference (if known) and your National Insurance number in the boxes at the top of the front page.

P85(S)

This form should only be used if you are not a UK citizen and you are leaving the UK after completing a work assignment here. If you do not fall into this category and you are leaving the UK, you should complete form P85 instead (see above). The completed form should be sent to the tax office dealing with your tax and you should enter your tax reference (if known) and National Insurance number in the boxes at the top of the front page. - From 30 November 2010 the form P85(S) should no longer be used. Individuals claiming a tax refund on leaving the UK to work or live abroad, following the completion of a work assignment, should complete the form P85 (Leaving the UK – getting your tax right).