RG1.2 - Leaving the UK: Forms P85 or P85(S)

When you know that an individual is leaving, or has left the UK

• issue form P85(S) only if the individual is a foreign national and has been in the UK only for employment here
• issue form P85 in all other cases.

Keep the completed form as a permanent note.

You are not likely to dispose of the liabilities of a departing taxpayer immediately or without continuing correspondence.

Keep personal records as file cases whilst liability is under review. (See EP8139).

IF THE INDIVIDUAL IS WITHIN SELF ASSESSMENT

Where it has not been possible to issue form P85 or P85(S) before the Return for the tax year of departure is issued, take the following action

• issue the form P85 or R85(S) after the Return for the year of departure is received as part of a formal enquiry into the Return
• do not close the enquiry until you are sure that all the queries and action which are necessary after receipt of the completed form have been taken (particularly not before you have received Residency advice on residence/domicile where the case needs to be sent to CAR Residency).