Residence & domicile issues - form P86

Form to complete if you have come to the UK for the first time or after a period of absence

This form is 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 P86 (PDF 368K) should be completed if you have come to the UK for the first time or after a period of absence. It helps us decide your residence treatment for income and capital gains tax purposes, give you correct income tax allowances and, if relevant, review your domicile position. We shall be introducing a new version of the form shortly. In the meantime, you do not need to complete boxes 12 to 17. After completion, you should send the form to the tax office which deals with your tax. If you do not know this, you can ask your employer for the details or send the form to your local tax office. If known, please enter your tax office reference and your UK National Insurance number in the boxes at the top of the front page.