P85 for past years

Hi, I moved to Canada in March 2023. I submitted self-assessment for the tax year ending 5th April 2023. After that point, I was self-employed under contract to a UK-based company from April 2023 to April 2024 and now I'm due to be employed by the company on their payroll, so only now submitting my P85. Tax year 2023-2024: I have paid income tax as self-employed in Canada for their tax year ending in December 2023. So for tax year 2023 to 2024, should I submit a self-assessment tax return with my receipt of paid Canadian taxes along with other income, interest. Then claim back the income outside employment with the form found here: www.gov.uk/tax-uk-income-live-abroad/taxed-twice to then pay that in the Canadian tax year of 2024? Tax year 2024-2025 and beyond: My understanding now being on the payroll is that I should fill out P85 and receive the full income into my Canadian bank account and then file Canadian taxes. Is that correct? The P85 requires a P45, is this required if I was not a PAYE employee for last tax year? I can provide one for year 2022-2023. Thanks, Patrick

Hi patrick,
If submitting the return, you will need to show the Canadian tax on the foreign section of the return in order to claim foreign tax credit relief. as now under PAYE, the P85 will allow a NT (not tax) code to be issued.
Thank you.

Hi, I left the UK in 2019 and thought I had notified HMRC in the correct way but just found out about the P85 form. I have been declaring all my tax in Canada since 2019. Do I still need to complete a P85? Are there any penalties involved? Also my UK private pension is still receiving tax relief (under the annual limit but it has now been over 5 years) and I want to make sure this is corrected and any funds paid back to HMRC. How do I go about getting this fixed? Thanks.

Hi 5454Can,
The tax treaty between the UK and Canada allows for you to claim full relief on your monthly pension payments in the UK, including State Pension.
(lump sums are a different matter and are taxable in the UK).
You will need to download the UK/Canada (Form Canada/Individual) here:
Double Taxation: UK/Canada (Form Canada/Individual).
Using the notes complete the form to declare all of your UK pensions and State pension if appropriate, sign and date the form and send it to the Canadian Revenue Service.
They will validate the form and return it to you.
You then send this to HMRC at the address at the top of the form.
Each time you receive a new pension from the UK, you need to fill this form in and follow the process above.
Thank you. 

My son (16) was working part time in UK on minimum wage. He has left for Canada in August 2024. He is not due any tax refunds. Does he still have to submit P85 form?

Hi Imran,
If leaving the UK then the P85 should be submitted.
For details of how to submit see  Get your Income Tax right if you're leaving the UK (P85)
Thank you.

Hi, I am from Germany, but I lived and worked in a low income job in the UK from September 2017 to March 2018 and left shortly after. I have sinced lived in Germany and have no income from the UK. I have come to learn about the P85 form just now, so I did not fill it out when I left. Do I submit it now? Are there any possible penalties for not submitting it in time or could there be any charges? Thank you in advance

Hi michelle.s,
The time limit for making a tax reapyment claim is four years after the end of the tax year in question, which in your case was 5th April 2018, so this time elapsed on 5th April 22. 
Thank you.

Hi My son lived and worked in UK until August 2020 when he left; he never went back to UK since. Which years can he claim a tax repayment for through P85? Is it correct that at this time the claim can be dome for all the fiscal years starting 2020-2021 up to now? Thank you.

Hi euuser197,
Please refer to guidance here: Check how to claim a tax refund.
Thank you.

Hi, When shall I submit the P85? I have recently moved abroad so I will have three months (January - April 2025) of this current tax year abroad and possibly the entire tax year 2025- 2026 abroad.. Shall I submit before the 5th April 2025 or even after to claim any tax refund for this current year? I am still settling and I don't have an address abroad, that's why I am unable to submit it now. Thanks.

Hi,
When you submit it is up to you, as long as it is within 4 years of the year that you left, for it still to be valid.
Thank you.

Hi, I am a UK citizen who moved to the Netherlands in 2020 and has been living there since. I had never heard of the P85 form until recently and wondered if I need to fill it out? I left the UK aged 19, so I had never earned anything exceeding the tax-free personal allowance there. I will therefore not have any UK tax refund. Should I still fill out the P85 in this situation? Many thanks!

Hello, I left the UK end of September, I was full time employee. Since I left, I rent the flat I own in the UK. I did not submit a P85 as I thought everything will be calculated when I complete my tax return. Is that correct to say I don't need to do the P85 as soon as I complete my tax return ? Many thanks, 

Name removed admin .

Hi Camille Lassalle,
As you still have Self Assessment critiera, you do not need the P85 and you will show the updated information on the return.
Thank you.

Hi ,
 

No, you do not need to complete the P85 form but please see the following Guidance which you may find useful :  Tax if you leave the UK to live abroad  . Thank you .