P85 or SA109: which form do you need?
The short answer: P85 if you are leaving the UK and not filing a Self Assessment tax return for that year; SA109 (with your return) if you are. GOV.UK's own rule: you do not fill in a P85 if you are sending a Self Assessment return for the tax year you leave.
Rental income, split-year treatment and arrivals change the picture - answer a few questions to get the form for your situation.
What the P85 is
"Leaving the UK - getting your tax right". A standalone form for people who lived and worked in the UK and are leaving long-term, or going to work abroad full-time for at least one full tax year. It tells HMRC you have gone and claims back any PAYE tax you overpaid in the part of the year you worked in the UK.
You cannot claim online until you have actually left - before departure, it goes by post.
What the SA109 is
"Residence, remittance basis etc" - the residence pages of the Self Assessment return. Non-residence, split-year treatment, the non-resident personal allowance, the 4-year FIG regime and treaty claims all live here. It is not a standalone form: it files with your SA100.
One catch: HMRC's own online Self Assessment service cannot handle it - the SA109 goes on paper or through commercial software.
P85 vs SA109 at a glance
| P85 | SA109 | |
|---|---|---|
| Who it is for | Leavers NOT filing a Self Assessment return for the departure year | Anyone in Self Assessment making residence claims (leavers and arrivers) |
| What it does | Notifies HMRC you have left; claims a PAYE refund | Records non-residence, split-year treatment, FIG regime, treaty relief |
| When it is sent | Around departure (online only after you leave) | With your tax return, by the normal Self Assessment deadline |
| How it is sent | Online or by post | Paper or commercial software - not HMRC's own online service |
| Standalone? | Yes - a form on its own | No - supplementary pages of the SA100 return |
Your residence status decides the form
Both forms assume you know what the Statutory Residence Test says about you. The P85 is built on the premise that you are actually leaving UK residence behind; the SA109 is where an SRT outcome (non-residence, a split year) gets reported. Filing either without knowing your status is doing it backwards - the SRT looks at your days, your ties and your work pattern, and short or partial moves abroad often leave people UK resident when they assumed otherwise.
The free calculator works through the full test - automatic tests, ties and day counts - in about 5 minutes.
Frequently asked questions
What is form P85?
P85 ("Leaving the UK - getting your tax right") tells HMRC you are leaving the UK and lets them refund any overpaid PAYE tax for the part of the year you worked in the UK. It is for people who are leaving long-term (or working abroad full-time for at least one full tax year) and who are NOT filing a Self Assessment return for the year they leave.
What is form SA109?
SA109 ("Residence, remittance basis etc") is a supplementary page of the SA100 Self Assessment return. It is where you record non-residence, claim split-year treatment, claim the personal allowance as a non-resident, claim the 4-year FIG regime, or claim treaty relief.
Do I file both P85 and SA109?
No. GOV.UK is explicit: "You do not need to fill in this form [P85] if you are sending a Self Assessment tax return for the tax year that you leave the UK." If you are in Self Assessment, the SA109 pages of your return do the job; the P85 is only for people outside Self Assessment.
Can I file the SA109 through HMRC's online service?
No. GOV.UK lists living abroad as a non-resident among the situations where you cannot use HMRC's own online Self Assessment service. The SA109 residence pages are filed on paper or through commercial tax software.
When should I send the P85?
The online P85 claim is only available after you have left the UK. If you want to notify HMRC before you leave, use the postal form instead.
How do I claim split-year treatment - is there a separate form?
There is no standalone split-year form. Split-year treatment applies automatically when its conditions are met; if you file a Self Assessment return it is recorded on the SA109 pages. Whether the year actually splits depends on the Statutory Residence Test.
What if I rent out my UK home after leaving?
UK rental income while you live abroad normally brings you into Self Assessment (so SA109 with your return, not P85), and the non-resident landlord scheme applies - form NRL1 lets you receive rent without tax deducted at source.
Is there an arrival version of the P85?
No. HMRC learns about new employees through the employer starter checklist (which replaced the old P86). If you want to claim split-year treatment or the FIG regime for your arrival year, that is done on the SA109 pages of a Self Assessment return.
First, check what the SRT says about you
Run the free questionnaire - it counts your days, identifies your ties, and gives you a full Statutory Residence Test determination in about 5 minutes.
Run the free checkImportant
This helper names which HMRC form matches the answers you give - it does not tell you how to complete a form and it is not professional tax advice. Filing detail is on GOV.UK; if your situation involves dual residence, a tax treaty, or anything you are unsure about, seek professional advice.