Residence and domicile issues

Including forms P85 and P85(S)

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.

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

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.

Form R105