On this page
In short
- The P85 tells HMRC you have left or are leaving the UK to live or work abroad.
- Use it to claim back tax overpaid in your final year, because PAYE assumed you would work all 12 months.
- Not needed if you file Self Assessment; the return covers it.
- Send it with parts 2 and 3 of your final P45.
Why you may be owed money
Leave in September and your code gave you only 6 months of the £12,570 allowance. The other 6 months went unused, and the tax on that is refundable, along with any expenses you had not claimed.
How to file
- Complete the P85 online with your Government Gateway ID, or on paper. If you have not left yet, you must post it.
- Attach your P45 from your last UK employer.
- Give a UK or overseas bank account for the refund.
Armed forces and offshore workers
Serving abroad is not leaving the UK for tax; you stay UK resident and claim as normal. Armed forces.
Worked example
A nurse leaves for Australia in October on £34,000. Tax deducted to October about £2,500. Tax due on 7 months' pay with a full year's allowance about £1,450. Refund about £1,050, plus her NMC and uniform reliefs for the 4 years before.
Questions
I still have UK rental income.
Then you need Self Assessment, not a P85.
Can I claim past years' expenses before I go?
Yes, and you should: the 4-year window keeps running while you are away.
This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.
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