EIM42890 - Residence: taxpayer coming to the United Kingdom

Issue of form P86

Form P86 was withdrawn with effect from 1 June 2010-12-20

New arrivals to the UK will be integrated into HMRC processes by existing means

• Form P46/P46(expat) for new employees
• CWF1 for newly self employed, or
• SA1 registration process for customers who are not self employed but who need to complete a tax return