Leaving the UK checklist and P85 helper
Tell us your situation. We build your checklist — and prepare your P85. A step-by-step, personalised list of what to tell HMRC and sort out when you go — and it routes you down the right path: P85 if you are not in Self Assessment, the SA109 if you are.
A free checklist of what to tell HMRC and sort out when you leave the UK. Answer a few questions and we build your personal list — P85 if you're not in Self Assessment, the SA109 residence pages if you are — plus your P45, your tax code, National Insurance and the non-tax admin. It runs in your browser; nothing is stored. (gov.uk "Tax if you leave the UK"; 2026/27.)
Your whole exit, in order.
From handing in your notice to filing your first non-resident return — the checklist sequences every step and shows what comes before and after the P85.
Build your leaving-the-UK checklist
Tell us your situation. We build your personal list — P85 if you're not in Self Assessment, the SA109 residence pages if you are — plus your P45, tax code, National Insurance and the non-tax admin.
- Routes you to P85 or the SA109
- Every item dated and sourced to gov.uk
- Runs in your browser; nothing stored
What does the leaving-the-UK checklist do?
Direct answer: It turns your move into a personal to-do list: the one decision that sets your route (P85 if you're not in Self Assessment, SA109 if you are), your P45, the refund you may be owed, your tax code, National Insurance, your continuing UK income, and the non-tax admin — each item dated and sourced to gov.uk (gov.uk "Tax if you leave the UK"; 2026/27).
The checklist is built around one fact most guides bury: a P85 is a step, not the finish line. Telling HMRC you've left is necessary, but it sits inside a longer sequence — get your P45, claim any refund, set your code, sort your National Insurance, and keep reporting any UK income. The tool sequences that for your situation so nothing slips.
What do I need to do before leaving the UK for tax?
Direct answer: Six things, in order: decide your route (P85 or SA109); get Parts 2 and 3 of your P45; claim any overpaid PAYE; decide your National Insurance position; sort any continuing UK income (rental, dividends, pension); and keep a UK bank account or nominee for the refund (gov.uk P85 guidance; "National Insurance if you go abroad"; 2026/27).
- Decide P85 or SA109. Route is the real fork — not paper vs online (gov.uk "Tax if you leave the UK", 2026/27).
- Get P45 Parts 2 & 3. The load-bearing document for any refund (gov.uk P85 guidance, 2026/27).
- Claim overpaid PAYE. A mid-year leaver usually overpaid against the £12,570 allowance (HMRC PAYE94025, 2026/27).
- Decide National Insurance. NIC is separate — it can keep running; voluntary Class 3 is £18.40/week (gov.uk "NI if you go abroad", 2026/27).
- Sort continuing UK income. UK rent / dividends stay UK-taxable; the NRLS deducts 20% (gov.uk NRLS; HS300 2026; 2026/27).
- Keep a UK account / nominee. Refunds are paid by payable order in the UK only (gov.uk P85 guidance, 2026/27).
Do I file a P85 or a tax return when I leave the UK?
Direct answer: It depends on Self Assessment. If you're not filing a return for the year you leave, use form P85. If you are (you rent out UK property, are self-employed in the UK, have gains, or already file), you report leaving on your return via the SA109 residence pages — and you don't file a P85 (gov.uk "Tax if you leave the UK"; SA109 2026 notes; 2026/27). See the P85 form.
Is the P85 helper a way to submit my P85?
Direct answer: No. The P85 helper prepares a pre-filled summary you can use to complete the official form yourself — it does not submit anything and stores nothing. The real P85 lives on gov.uk: submit it online if you've already left, or print and post if you haven't (gov.uk P85 guidance; 2026/27).
The checklist runs entirely in your browser; nothing is stored unless you choose to email yourself a copy, which is the only time anything reaches us. It gives guidance, not advice — an estimate from general rules, not a ruling.
Does leaving mid-tax-year mean I get a refund?
Direct answer: Often, if you leave employment part-way through the year. PAYE spreads your £12,570 personal allowance (2026/27, frozen to 5 April 2028) evenly, so leaving early usually means too much was withheld. You reclaim it via the P85, or the SA return if you file one. No refund is guaranteed — it depends on your figures (HMRC PAYE94025; gov.uk Income Tax rates; 2026/27). Use the UK tax refund checker.
Common questions
Do I need to file a P85 when I leave the UK?
Only if you're not filing a Self Assessment return for the year you leave. If you don't usually do Self Assessment, use form P85 (online or by post) to tell HMRC you've left and claim any refund. If you do file Self Assessment for the departure year, you report leaving on the return via the SA109 instead — no P85. (gov.uk P85 guidance; “Tax if you leave the UK”; 2026/27.)
How do I tell HMRC I've left the UK?
Two routes, decided by whether you file Self Assessment. Not in Self Assessment → form P85, online or by post, with Parts 2 and 3 of your P45. In Self Assessment for the departure year → report it on your return using the SA109 residence pages; don't file a P85. There is no separate “I've left” notification. (gov.uk P85 guidance; “Tax if you leave the UK”; 2026/27.)
Is it better to file a paper P85 than online?
No — for the P85, online and post are equivalent; neither is faster or yields a bigger refund. The only rule is procedural: if you haven't left the UK yet, you must print and post. The real fork is route, not paper vs online — Self Assessment filers can't use HMRC's free online service for the SA109 residence pages. (gov.uk P85 guidance; “Tax if you leave the UK”; 2026/27.)
Do I need to send my P45 with the P85?
Yes if you have one. Include Parts 2 and 3 of your P45 with the P85 (keep Part 1A yourself) — online you key in the figures, by post you enclose the parts. The P45 is the load-bearing document for working out any refund. If you have no P45 (e.g. retired or a Crown servant abroad), tell HMRC why. (gov.uk P85 guidance; 2026/27.)
Will I get a tax refund when I leave the UK?
Often, if you leave employment part-way through the tax year. PAYE spreads your £12,570 personal allowance evenly across the year, so leaving early means too much was withheld against your lower full-year earnings. You reclaim the difference via P85 (or the Self Assessment return if you file one). No refund is guaranteed — it depends on your figures. (HMRC PAYE94025; gov.uk P85; 2026/27.)
How do I claim split-year treatment when I leave the UK?
You claim it on the SA109 “Residence” pages filed with your Self Assessment return — tick box 3, tick box 3.1 if more than one case applies, and enter the split date in box 6 (explain the case in the free-text box 54). It is not automatic; you must report it. (HMRC SA109 2026 form and notes; rules unchanged for 2026/27.)