New form P85 issued by HM Revenue

Jane Cooper 16 September, 2013

A new form P85 has been issued by HM Revenue, reflecting the changes to the residency test in the UK which came into effect earlier this year.

Form P85 should be completed by individuals who are departing the UK to live in another country, and who are not already in the UK Self Assessment regime. Those who are completing SA tax returns in the UK will advise HM Revenue of their departure from the UK via their next tax return.

The new form P85 can be accessed here.