Independent Taxation Manual - IN999

Not UK resident: Employee leaving the UK

You can give full personal allowances to an employee leaving the UK where he (or she) has not

• been resident in the UK for at least two calender years prior to the date of departure

or

• been regarded as resident from the date of arrival

but has either

• been in the UK for six months or more during the year of

departure

or

• falls within one of the categories (a) to (g) of IN1022.

In other cases

• if higher rate tax has been deducted refer the case to the Centre for Non-Residents, Bootle

• issue explanatory form P85-1.

Any application received under the last sentence of form P85-1 should be sent with the papers to the Centre for Non-Residents, Bootle.