The P85 form should be completed by individuals to advise HMRC that have left or are leaving the UK and intend to live or work abroad for at least one full tax year.  

The completion of the P85 form will ensure that an individual leaving the UK can claim tax refunds to which they are entitled and will also help HMRC decide how an individual should be treated for the purposes of UK tax. 

You can claim if you:

• lived and worked in the UK;
• left the UK and may not be coming back; and
• work abroad full-time for at least 1 full tax year.

The P85 form can be found on the GOV.UK website. Individuals completing the form have the option of submitting the form online or can complete the form online and then sign it and post to HMRC.

An individual's specific liability to income tax will depend on whether they are resident and / or ordinarily resident and / or domiciled in the UK. 

Source: New feed