Leaving the UK is a big step, especially when it comes to your tax obligations. Whether you're relocating for work, retirement, or adventure, one key detail must not be overlooked: you must inform HMRC that you're leaving.

1. Are You in the Self-Assessment System? Start Here.

The first step is identifying your tax filing status.

• If you're NOT in the self-assessment system, and you won’t need to be after you leave, you should complete Form P85.
• If you ARE in the self-assessment system, you'll report your departure via your year-end tax return, not by filing Form P85.

2. What is Form P85 and When Should You Use It?

Form P85 is the official way to let HMRC know you’re no longer UK tax resident if you’re outside the self-assessment regime.

📌 Key purposes of Form P85:

• Notify HMRC that you're leaving the UK.
• Request a refund of overpaid tax.

Why might you be due a refund?

When you leave part-way through a tax year, your income may be taxed as though you'll stay for the whole year. This means:

• You may only use part of your personal allowance.
• You might only use part of your basic or higher tax bands.

So, if you've paid too much tax in the first half of the year, Form P85 allows HMRC to reconcile that and issue a refund.

⏳ Processing time: Expect it to take around 3 months for HMRC to process Form P85.

3. Already File a UK Tax Return? Here’s What to Do Instead

If HMRC already expects a self-assessment tax return from you, then they’ll want you to notify them via the residency pages on your tax return.

📍 Complete your self-assessment return as usual, but make sure to:

• Tick the relevant "leaving the UK" section.
• Indicate the exact date of departure.
• Apply for split-year treatment (where applicable).

This is essential to show that you were only UK resident for part of the tax year.

Listen to, and watch Laura explain more here

4. Ongoing UK Income After Departure? Know What That Means

Even after you leave the UK, you may still have UK tax obligations. Here’s what to consider:

✅ If you no longer have UK income:

• File your final tax return.
• Let HMRC know you no longer need to file going forward.

🏠 If you're renting out UK property:

• You must remain in the UK self-assessment system.
• Continue filing tax returns annually.
• Complete the residency pages to confirm your non-resident status.

5. Why It Matters – and How LSR Partners Can Help

Getting your HMRC notification right is essential to avoid double taxation, penalties, or lost refunds.

At LSR Partners, we specialise in providing UK tax clarity for globally mobile individuals, including expats, non-residents, and returning UK nationals.

📞 If you're not sure whether to file Form P85 or update your tax return, or you’re unsure what split-year treatment means in your case, get in touch with us. We’re here to make it simple.

Get Expert Help from LSR Partners

Whether you're planning your move or you've already left, LSR Partners can guide you through every stage of your tax journey — so you only pay the right tax, in the right place, at the right time.