EIM42930 - Residence: taxpayer leaving the United Kingdom: form P85(S)

When to issue form P85(S)

You should send a form P85(S) for completion when you are told that an individual is leaving the United Kingdom and the individual:

• is a foreign national and
• has been in the United Kingdom for the purpose only of employment here and
• is returning permanently abroad.

But see the Residence Guide (RG1.2) if the individual is within Self Assessment and the P85(S) cannot be issued during the tax year of departure.

See EIM42940 for guidance on cases not covered by the above.