P86 – Arrival in the United Kingdom

Have you recently arrived in the UK?

If you are a British national and you have been outside the UK for a number of years you might be concerned what steps you should take to let HMRC know you have arrived.

The first thing to make sure is that HMRC has your current address and if you are self-employed then your business usually becomes UK resident as soon as you do. There are deadlines to notify HMRC.

Send me a quick message and I’ll gladly guide you regarding HMRC and your taxes.


Since 1 June 2010 the form P86 has been withdrawn and new arrivals to the UK will usually be integrated into HMRC processes by existing means.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 old 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 but is no longer used. Any forms regarding your entry to the UK 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 / tax saving 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. If you are not UK domiciled and you have income from outside the UK then you could be able to save tax on this income. This form no longer exists. Domicile is presently quite tricky to change so you need to take advice if this applies to you.