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Posted Mon, 29 Apr 2024 22:09:44 GMT by Ramon
Backdating a P85 form I've moved from the UK to the EU at the end of 2020, when COVID-related travel restrictions were initially lifted and travel was permitted. This was intended as a temporary departure from the UK for a couple of months until things settle. However due to COVID restrictions lasting well into 2022 this move became somewhat permanent. I have travelled back to the UK since then for work and leisure purposes, but have spent insufficient time in the UK to be considered a tax resident. I've spent maybe 30 days per year in the UK since then. Apart from work I have no other ties to the UK. In May 2021 I took on a new job with a London based company. This happened while I was away from the UK, and they were well aware of this from the beginning. I have an Indefinite Leave to Remain so can work in the UK without issues. I've been hired on a regular employment contract and have paid taxes via PAYE. At the time I did propose signing a contractor agreement instead, since I was out of the country, but they insisted on having me as a regular employee in order to ensure employee retention. Up to this day I've paid taxes in the UK via PAYE without paying much attention to the tax implications. However the company has recently brought up this issue and we now need address this. From my understanding I need to fill-in a P85 form and backdate it. Please correct me if this is not the right approach. However if this is the right approach, my question is how far back can I go with backdating? Are there any drawbacks to putting the end of 2020 on the form? Are there any legal implications for me or for the company with coming forward with this now? Can I get a NT tax code and use it for PAYE moving forward? Many thanks in advance
Posted Wed, 08 May 2024 16:26:55 GMT by HMRC Admin 20 Response
Hi Ramon,
HMRC can review the current tax year 2024/24 plus the previous 4 which would be back to the 2020/21 tax year.
If before the 2020/21 tax year then these are now out of date.
To review if a NT code can be issued you will need to contact HMRC to review Income Tax: general enquiries
Thank you.

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