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Posted Fri, 15 Mar 2024 20:46:41 GMT by milju
I work in the UK (London) for a big consulting company and I am taxed at source by HMRC (income taxes and contributions paid by my employer, taken from my gross salary). I moved to Switzerland in December 2022, and have no address in the UK. From the tax residency point of view, I am a tax resident in Switzerland. I declared to the Swiss Tax Office this income (salary that is going to my UK bank account) as my worldwide income and they sent me a Tax Bill to pay. As I am already taxed on this income in the UK, what should I do? I was checking various forms on the UK Gov site, P85 for example but as I am still working (haven't stopped) for a UK-based business, I am not sure that this form applies to my case. Not sure if I can apply for any tax credits in the UK that could then be used in Switzerland. Could you please advise what is the best thing to do in this situation?
Posted Thu, 21 Mar 2024 12:55:11 GMT by HMRC Admin 20
Hi milju,
If you continue to be employed by a UK employer, while resident in Switzerland (or any other country for that matter) you should complete online form P85, to report that you have left the UK.  
You also have the added benefit of confirming that you continue to be employed by a UK employer.  
This will allow HMRC to advise your employer to stop deducting income tax from your earnings, as your earnings will be taxable in Switzerland.  
Get your Income Tax right if you're leaving the UK (P85)
Thank you.

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