P85 Form 2026: Fill It In and Get Your Refund

Key points

Most leavers need either a P85 or a Self Assessment return for the year they go, not both.

✓ Use a P85 if you were employed and do not need a Self Assessment return for the tax year you leave.

✓ If you file Self Assessment, report your departure on the SA109 residence pages instead. The exception is full-time work abroad for a UK employer, where HMRC asks for both.

✓ Most leavers are owed a refund, because PAYE has only given them part of the £12,570 personal allowance.

✓ Claim online once you have left, or by post if you have not gone yet, and keep your UK bank account open until the refund arrives.

✓ A P85 does not make you non-resident. The Statutory Residence Test does.

The P85 is not the right form for everyone. If you file Self Assessment, it can be the wrong route entirely.

This guide explains what the P85 does, when to use it instead of a tax return, how to submit it online or by post, and the mistakes that delay refunds.

For an exit plan covering your own dates, see our tax advice for leaving the UK.

What is a P85 form?

The P85, officially "Leaving the UK: getting your tax right", lets you tell HMRC you have left or are about to leave, and claim back tax paid on your UK employment. HMRC says you can claim if you:

➜ lived and worked in the UK

➜ left the UK and may not be coming back

➜ will work abroad full-time for at least one full tax year

Your answers also help HMRC decide how to treat any UK income you will keep receiving, such as a salary still paid through UK payroll.

👉 HMRC guidance: Get your Income Tax right if you are leaving the UK (P85)

P85 or Self Assessment: which do you need?

Most leavers need either a P85 or a Self Assessment return, not both. HMRC is clear that you do not need a P85 if you are sending a Self Assessment return for the tax year you leave.

Image 1: P85 or Self Assessment

You will usually be on the Self Assessment route if, for the year you leave, you have:

➜ UK rental income. See our guide to the 📖 non-resident landlord scheme.

➜ self-employment or partnership income

➜ capital gains to report, or other untaxed income

➜ foreign income before you left, or you want to claim split-year treatment or treaty relief formally

On that route, you tell HMRC you have left on the residence pages of your return (SA109) and reclaim any overpaid PAYE there. HMRC's own online return does not support the SA109, so you will need commercial software, 📖 an adviser or a paper return. If that is your route, our UK tax return service for expats can take care of the return and the refund claim together.

👉 HMRC form: SA109 Residence and foreign income and gains (FIG) regime

There is one exception worth knowing. If you will be working full-time abroad for a UK-based employer for at least a full tax year, HMRC's guidance asks for a P85 and a Self Assessment return with the SA109. Not sure whether you need a return? Read 📖 do I need to file a UK tax return?

Why most leavers are owed a tax refund

PAYE gives you your personal allowance a slice at a time. Your tax code assumes you will be working in the UK all year, so by month six your employer has only given you six-twelfths of the £12,570 allowance.

Leave at that point and you have only used half of an allowance you are entitled to in full. The P85 lets HMRC recalculate the year using the whole allowance, and refund the difference.

Image 2: why leavers are usually owed tax

Worked example: Leaving on 30 September

Priya earns £48,000 a year and leaves the UK on 30 September 2026.

Estimate your own refund with our leaving the UK calculator

The example uses 2026/27 rates for England, Wales and Northern Ireland, and assumes split-year treatment applies and Priya has no other UK income. The later in the tax year you leave, the smaller the refund tends to be. National Insurance is not refunded, because it is calculated pay period by pay period.

How to fill in and submit a P85

Gather these before you start:

➜ your National Insurance number and last UK address

➜ your departure date and overseas address

➜ Parts 2 and 3 of your P45, if you have one

➜ details of whether you will keep a UK home, work full-time abroad, still be paid in the UK, and how many days you expect to spend in the UK over the next three years

If you are continuing to work for a UK company from abroad, you will not have a P45. You should still fill in the P85.

Claiming online

You can claim online once you have left the UK, using your HMRC sign-in details. You will get a reference number to track progress. If you have not left yet, you cannot use the online route.

Claiming by post

Claim by post if you have not left yet or would rather not use the online service. You complete the form on screen (you cannot save your progress), print it, attach your P45 or explain why you do not have one, and send it to:

Pay As You Earn
HM Revenue and Customs
BX9 1AS

👉 HMRC guidance: Tax if you leave the UK to live abroad

Answer the residence questions carefully

The questions about your UK home and planned UK days are not box-ticking. They feed directly into HMRC's view of whether you are non-resident and whether split-year treatment applies. Make sure your answers match your actual position under the Statutory Residence Test. If you are unsure, read our 📖 Statutory Residence Test 101 first.

What happens after you submit

If you are due money, HMRC pays you or a nominee you have chosen. HMRC's guidance says it posts a payable order to be paid into a UK bank account in your name or your nominee's name.

➜ Keep your UK bank account open until the refund arrives. HMRC will not pay currency conversion or overseas transfer fees.

➜ Processing times vary. Use HMRC's tool to check when to expect a reply.

➜ If you are still paid through UK payroll while working abroad, HMRC may issue an NT (no tax) code to your employer once it accepts you are non-resident with no UK workdays. See 📖 working remotely abroad for a UK company.

👉 HMRC tool: Check when you can expect a reply from HMRC

Common P85 mistakes

These are the mistakes that slow refunds down or cause problems later:

➜ Filing a P85 and a tax return for the same year without needing both. It creates duplicate records and slows things down.

➜ Treating the P85 as proof of non-residence. Your status comes from the Statutory Residence Test, not from the form. A P85 will not protect you if you spend too many days in the UK later.

➜ Closing your UK bank account too early, then struggling to bank a UK payable order.

➜ Forgetting ongoing UK income. UK rent needs the non-resident landlord scheme and usually a tax return. A UK pension needs a treaty claim for an NT code. See 📖 UK pension tax when living abroad.

➜ Assuming the P85 covers National Insurance. It does not. Voluntary contributions for periods abroad are applied for separately, and voluntary Class 2 is no longer available for time spent abroad from 6 April 2026, so Class 3 is now the main route.

➜ Leaving it too late. You generally have four years from the end of the tax year to claim back overpaid tax.

👉 HMRC guidance: National Insurance if you go abroad

For the other forms you may meet along the way, including the 64-8, NRL1, CF83 and DT-Individual, see our guide to 📖 HMRC forms for expats.

Frequently asked questions

What is a P85 form and do I need to complete one?

A P85 is the form that tells HMRC you are leaving the UK to live abroad, or to work abroad for at least a full tax year. It also lets you claim back Income Tax you overpaid through PAYE. You usually need one if you were employed and do not file a Self Assessment tax return. You usually do not need one if you file Self Assessment, because you tell HMRC through the SA109 residence pages of your return instead. A P85 does not decide whether you are UK tax resident; the Statutory Residence Test does.

Can I submit a P85 before I leave the UK?

Yes, but only by post. HMRC's online P85 service is only available once you have left, so if you are still in the UK you need to complete the print-and-post version.

How long does a P85 refund take?

It varies with HMRC's workload. You can track an online claim with the reference number you are given, and use HMRC's "check when you can expect a reply" tool for current processing times.

Do I need a P85 if I already file Self Assessment?

Usually not. If you are sending a Self Assessment return for the tax year you leave, you report your departure on the SA109 residence pages instead. The exception is working full-time abroad for a UK employer for a full tax year, where HMRC asks for both.

Does submitting a P85 make me non-resident?

No. The P85 tells HMRC about your circumstances, but your residence status is decided each tax year by the Statutory Residence Test.

Can I claim a P85 refund for an earlier tax year?

Generally yes, as long as you claim within four years of the end of the tax year you left. After that, the overpaid tax is usually lost.

Last reviewed on 19 October 2026 by Emma McDermott, ATT, founder of Global Tax Consulting, in line with the law in force at that date: Finance Act 2013, Schedule 45, and the HMRC guidance cited above.