HMRC Form P85: claiming tax back when leaving the UK
How to claim your PAYE tax refund when moving abroad using HMRC Form P85 vs filing a Self Assessment return.
Short answer: If you moved abroad partway through the tax year, HMRC likely owes you a tax refund. You can claim this money back using Form P85. Matthew calculates your exact refund, submits your P85 claim to HMRC, and ensures the refund is paid directly into your bank account.
Key points
- Leaving the UK mid-year means you have unused tax-free Personal Allowance.
- Form P85 is for PAYE employees moving abroad who don't file Self Assessment.
- Landlords, company directors, and sole traders must claim via Self Assessment (SA109) instead.
- HMRC pays your refund directly into your UK bank account.
- Submitting Form P85 notifies HMRC that you have moved overseas.
Why leaving mid-year gives you a tax refund
In the UK, your £12,570 annual tax-free allowance is divided across 12 monthly paychecks. If you leave the UK after 4 months of work, your employer deducted tax assuming you would work all 12 months.
This leaves 8 months of unused tax-free allowance, resulting in an immediate tax refund from HMRC.
P85 vs Self Assessment (SA109)
Form P85 is designed for employees whose only UK income was taxed under PAYE. You submit parts 2 & 3 of your P45 from your employer.
If you also have UK rental property, foreign investment income, or self-employment, you must file a full Self Assessment return with SA109 residence pages instead. Matthew determines the right route so your refund is processed without delay.
Claim your full departure tax refund safely...
Matthew calculates your exact tax refund, submits the right forms to HMRC, and ensures the money lands safely in your bank account.
Written and reviewed by Matthew S Manderson CTA ATT AMIT
Chartered Tax Adviser (CTA), Association of Taxation Technicians (ATT), Association of Malta International Taxation (AMIT). General guidance only; tax treatment depends on individual facts.