What Is a P85 Form? Claiming Tax Back When You Leave the UK

A P85 is the form you use to tell HMRC you are leaving the UK and to claim back any tax you have overpaid. If you leave part way through a tax year, you have often paid more tax than you owe, and a P85 lets you reclaim it. This guide explains who needs one and how it works.

When to use a P85

You should complete a P85 if you are leaving, or have left, the UK to live or work abroad and you will not be returning within the tax year, and you are not going to keep filing a UK Self Assessment return. It tells HMRC your residence has changed so your tax can be put right.

Why you are often owed a refund

Your tax-free Personal Allowance is spread across the whole tax year. If you leave part way through, you have usually only used part of it but paid tax as if you would work all year, so you have overpaid. The P85 lets HMRC recalculate and refund the difference.

How to claim with a P85

You complete the P85 online or by post and send parts 2 and 3 of your P45 from your last employer. HMRC works out any refund and pays it to you. If you still have UK income such as rental property, you may need to keep filing instead.

Leaving the UK is also a good moment to check you claimed everything you were owed while working here, such as uniform, mileage and professional fees. Check what you are owed with TaxPro on a no win, no fee basis.

Frequently asked questions

What is a P85 form for?

It tells HMRC you are leaving the UK and lets you claim back tax you have overpaid because you only worked part of the tax year here.

Do I get a refund when I leave the UK?

Often yes, because your Personal Allowance is spread across the year and you usually only use part of it before leaving, so you have overpaid.

How do I submit a P85?

Online or by post, sending parts 2 and 3 of your P45 from your last UK employer. HMRC then calculates and pays any refund.

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

If you continue to file a UK Self Assessment return, for example because you still have UK income, you tell HMRC through the return instead.