Residence and domicile issues
Including forms P85, P85(S) and P86
In this section you can find further information on the issues of Residence and domicile and also the forms and leaflets you may need.
If you have left or are about to leave the UK, you should normally complete form P85, or in certain cases form P85(S). You can find more information on these forms using the links below.
If you have come to the UK for the first time or after a period of absence, you should normally complete form P86.
Individuals who are not ordinarily resident may register with their building society, bank or other deposit taker to receive interest without the deduction of tax. You can do this by completing declaration form R105 and sending it to your building society, bank or other deposit taker. This form is available in a number of foreign languages - see below for languages available
Fraud Alert - There are a number
of bogus letters and forms circulating which ask for personal information
from individuals outside the UK. More information about one of these
forms is available in the article 'Bogus
Inland Revenue Forms P86'. |
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.
If you require further information, or if you have any enquiries, please contact your UK tax office.
