What is P85 Form?

Full Definition

The P85 is an HMRC form titled 'Get your Income Tax right if you're leaving the UK'. You complete it when you leave the UK to live or work abroad, typically if you do not normally file a Self Assessment tax return. It tells HMRC your departure date, whether you will keep UK income (such as rental income or a pension), and how long you expect to be away. HMRC uses the information to review your residence position for the tax year and to calculate any Income Tax refund due, which can arise because your Personal Allowance (GBP 12,570 in 2026/27) is spread across a full year but you may have stopped UK employment partway through. You usually submit it with parts of your P45 from your final employer. If you already file Self Assessment, you generally report leaving on your tax return instead. Filing correctly helps avoid overpaying tax and clarifies future UK tax obligations.

Related Calculators

See Also