Income Tax - Leaving the UK

Here's what you need to do if you are leaving the UK to live or work abroad for at least one full tax year. A P85 form should be completed by individuals to advise HMRC that they have left. The completion of the P85 form will ensure that an individual leaving the UK can claim any tax refund they are entitled to and will also help HMRC decide how an individual should be treated for the purposes of UK tax.  The P85 form has recently been updated and can be found on the GOV.UK website. Individuals completing the form have the option of using the online service or a postal form. An individual's specific liability to Income Tax will depend on whether they are resident and/or ordinarily resident and/or domiciled in the UK. At CB we have a wealth of experience in helping individuals with tax residency matters and associated tax treaties and advice.