What is a P85?

Definition of P85

A P85 is a form that you need to send to HMRC if you’re a taxpayer in the UK and plan to move abroad.

The P85 form asks questions about your income, tax and residency status so that your tax record can be updated.

You can submit a P85 to HMRC online using the Government Gateway or by post.

When should you fill out a P85?

You should complete the form if:

  • you’re leaving the UK to live abroad, either permanently or indefinitely
  • you’re going to work abroad full-time for at least one full tax year

HMRC will work out if you’re owed a refund for the tax year in which you’ve left the UK.

Paying tax in the UK as a non-resident

You may need to pay UK tax even if you’re a non-resident. If you have income from renting a property in the UK, for example, you would still need to pay UK tax.

You might also want to carry on paying National Insurance (NI) while you’re abroad if you’re planning on returning to the UK and want to claim certain state benefits, such as a State Pension. Remember to contact HMRC with your NI number if your circumstances change when you’re abroad, for example if you move house or your marital status changes.

If you’d like further information on pensions for the self-employed, check out our helpful guide.

Got questions? Ask Emily!

FreeAgent's Chief Accountant Emily Coltman is available to answer your questions in the comments.

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