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.