Reporting requirements on leaving the UK

This guidance note summarises the obligations of the individual to tell HMRC about his departure and any relevant tax liabilities. It covers the reporting requirements where the departure occurred on or after 6 April 2013.

Also see the Residence - issues on leaving the UK (2013/14 onwards) and Temporary non-residence guidance notes. Planning is discussed in the Pre-departure planning guidance note.

This guidance note does not consider planning for national insurance contributions. For the national insurance position, see:

• •the GOV.UK website 
• •the EU provisions, Social security agreements and Moving to and from non-agreement countries guidance notes (subscription sensitive)
• •Tolley's National Insurance Contributions 2015/16 Chapter 51.1–51.63 (subscription sensitive)

Individuals leaving the UK who (a) need to claim a tax refund, or (b) are leaving to work abroad (see ‘The PAYE position’ below) should report their departure to HMRC by completing form P85 . Form P85(S), which had been used if the individual was a foreign national who had been in the UK for work, was withdrawn in 2010.

The use of form P85 for all other taxpayers has been restricted. Form P85 will be rejected by HMRC if there is a continuing source of UK income, as the relevant information should be reported on the Self Assessment Tax Return in the normal way.

If all sources of UK income have ceased, the completed form P85 will be accepted and an in-year Tax Return will be issued.

Where a taxpayer leaves the UK to work