Hi,
The guidance at PAYE81500 advises that you should complete form P85, as an employee of a UK based employer who is going to work abroad for at least a complete tax year and is applying for a tax code of NT.
If you are required to complete a self assessment tax return for the year that you leave, you should do so if the point above still applies .
Where an individual has already completed an SA return for the year they left the UK, a P85 is not needed as the return will show the residence position (
PAYE81645 - PAYE operation: international employments: issuing form P85).
Thank you