By Dubai Tax Resident Editorial Team · Last reviewed: October 2026
Form P85 is how you tell HMRC that you have left, or are about to leave, the UK to live or work abroad. It lets HMRC update your residence status, stop treating you as a UK taxpayer from your departure date and, if too much tax was taken through PAYE, send you a refund. If you file a Self Assessment tax return, you report your departure on the residence pages (SA109) instead.
This guide explains who should use P85, how to submit it, what to include and the other UK tax steps to take when you move to Dubai.
Key facts
- Purpose: tell HMRC you are leaving the UK and claim any PAYE refund
- Who uses it: people leaving to live abroad or work full-time abroad who do not file Self Assessment
- Self Assessment filers: use SA109 residence pages instead
- How to submit: online via your HMRC account or by post
- Attach: parts 2 and 3 of your P45 if you have them
- Does not decide residence: your status still depends on the Statutory Residence Test
What is form P85?
P85, titled “Leaving the UK: getting your tax right”, is the HMRC form for people leaving the UK. It is published on GOV.UK. HMRC uses it to record the date you left, whether you will work abroad, whether you will keep UK income or property and how often you expect to return.
Submitting P85 does not make you non-resident by itself. Your residence is decided by the Statutory Residence Test, based on your UK days and ties. P85 is how you inform HMRC of the facts.
Who should use P85?
Use P85 if all of the following apply:
- you are leaving the UK to live abroad, or to work full-time abroad for at least a full tax year,
- you do not normally file a Self Assessment tax return, and
- you want HMRC to update your records or refund tax overpaid through PAYE in the year you leave.
Do not use P85 if you file Self Assessment. In that case, complete the residence, remittance basis and similar pages (SA109) with your return for the year you leave. If you have UK rental income, business income or significant investment income, you will usually need to keep filing Self Assessment after you leave.
How to submit P85
- Gather your documents: your National Insurance number, departure date, P45 parts 2 and 3 from your last UK employer, and details of any UK income you will keep.
- Choose online or post: sign in to your HMRC online account through the GOV.UK P85 page, or print the form and send it to the address on the form.
- Answer the questions: where you are going, whether you will work there, whether you will keep a UK home, and how many days you expect to spend in the UK.
- Attach the P45: if posting, include parts 2 and 3. If you have lost it, give your employer’s details and final pay figures.
- Keep a copy and your submission confirmation with your residence records.
Send the form once you have left or shortly before you leave. Processing times vary, and refunds can take several weeks or longer in busy periods.
Will I get a tax refund?
Often, yes. PAYE assumes you will earn at the same rate for the whole tax year and spreads your personal allowance accordingly. If you leave in the middle of the year, you may have paid more tax than due on your UK earnings, especially if split-year treatment applies. HMRC calculates any refund after processing your P85.
Other UK steps when leaving for Dubai
National Insurance
When you stop working in the UK, you usually stop paying UK National Insurance. Gaps can reduce your future State Pension. Rules for paying voluntary contributions from abroad have changed recently, so check your National Insurance record and current eligibility on GOV.UK before you leave.
UK rental property
If you let out your UK home, you become a non-resident landlord. Your letting agent or tenant must deduct basic-rate tax from the rent unless HMRC approves you to receive it gross under the Non-Resident Landlord Scheme (form NRL1). You still report rental profits through Self Assessment.
Selling UK property later
Non-residents who sell UK property must report the disposal to HMRC and pay any capital gains tax within 60 days of completion, even if no tax is due.
UK pensions and investments
Some UK income, such as certain pension income, may be taxed differently once you are non-resident. Under the UK-UAE double tax treaty you may be able to claim relief on some UK-source income using form DT-Individual. ISAs can be kept, but you generally cannot add new money while non-resident.
Temporary non-residence
If you return to the UK within five full tax years, certain gains and income realised while abroad can be taxed in the year you return. Plan large disposals with this in mind.
Need help leaving the UK tax system cleanly?
We prepare your departure steps, check your Statutory Residence Test position and set up your Dubai residency in the right order.
Frequently asked questions
P85 is the HMRC form you use to tell HMRC you are leaving the UK to live or work abroad. It updates your records and lets HMRC refund any tax overpaid through PAYE in the year you leave.
No. If you file Self Assessment, report your departure on the residence pages SA109 with your tax return for the year you leave instead of submitting P85.
Yes. You can complete P85 online by signing in to your HMRC account through the GOV.UK page, or print the form and send it by post with parts 2 and 3 of your P45.
Send P85 once you have left the UK or shortly before your departure date. Submitting it promptly helps HMRC process any refund and record your departure date correctly.
No. P85 only informs HMRC. Whether you are UK resident is decided by the Statutory Residence Test, based on your UK days and ties in each tax year.
Processing times vary. Many refunds arrive within several weeks, but it can take longer in busy periods or if HMRC needs more information, such as a missing P45.
You can still submit P85. Provide your former employer’s details and your final pay and tax figures, for example from your last payslip, so HMRC can match your record.
Yes. UK rental income remains taxable in the UK. Your agent or tenant deducts basic-rate tax unless HMRC approves you under the Non-Resident Landlord Scheme, and you report the income through Self Assessment.
Yes. You can keep existing ISAs and their tax-free status in the UK, but you generally cannot pay new money into them while you are non-resident.
Ready to make your move to Dubai?
Get a clear plan for leaving your home tax system, setting up your company and securing your UAE tax residency.
Disclaimer: This article provides general information only and is not tax advice. HMRC forms and procedures change; check GOV.UK or consult a qualified UK tax adviser before acting.