P50: claim Income Tax back after stopping work
What the P50 route is for, what evidence to gather and when an expat should consider P85 instead.
Short answer: Form P50 is for some people who have stopped working and want to claim an Income Tax refund before the end of the tax year. It is not the form for telling HMRC that you are leaving the UK permanently; that is the separate P85 process. Check the current HMRC eligibility and use the tax year’s live guidance.
Key points
- Check that your circumstances fit the current P50 guidance.
- P50 and P85 solve different problems.
- Keep your P45, pay records and leaving date.
- A refund claim does not decide UK residence.
Why the distinction matters
Stopping a job, leaving the UK and becoming non-resident are related but different events. If your move changes your residence position, you may need a Self Assessment return or residence pages as well as any PAYE refund claim.
Records to prepare
Keep your P45, payslips, employer details, expected benefits and the date work stopped. If you are leaving Britain, also keep travel, home and work evidence for the Statutory Residence Test.
Written and reviewed by Matthew S Manderson CTA ATT AMIT
Reviewed 3 September 2026. General guidance only; tax treatment depends on individual facts.