P86 – Arrival in the United Kingdom

Since 1 June 2010 the form P86 has been withdrawn and new arrivals to the UK will be integrated into HMRC processes by existing means

  • The RTI process for new employees
  • CWF1 for newly self employed, or
  • SA1 registration process for customers who are not self- employed but who need to complete a tax return

This P86 tax form had originally been used to notify HMRC that you had arrived in the UK or returning to the UK from another country. It should be completed carefully to ensure that the entries reflect the tax basis on which you intend to stay in the UK. There are a few tax planning opportunities here.

A copy of the old form is found here:

P86 DOM1 IHT401

Associated with this form was the DOM1 and needed only if it is necessary to agree with HMRC your Domicile position. This form no longer exists. Domicile is presently quite tricky to change so you need to take advice if this applies to you.