P85 form

If you do not owe any more tax, do you still need to fill out a P85 form if you're leaving abroad? On the form, it does say how many days per year do you expect to come back over the next three years. Obviously this is difficult to know but if one puts a figure less than 182 days would this mean that the individual is a non-resident for tax reasons and hence not liable for foreign income in the UK. Many thanks

Hi

The form P85 is used to notify HMRC that you are leaving the UK.  
It allows HMRC update your records and would be completed provided you do not need to submit self assessment tax returns for the tax year in which you leave the UK.
You can get the form here  Get your Income Tax right if you're leaving the UK
The number of days you can spend in the UK and not be considered resident for tax purposes, would need to be worked out, as other factors can reduce the number of days considerably.  
You would need to apply the residency tests to determine that maximum number of days you can spend in the UK and not be resideent for tax purposes. You can find details here
RDR3 Statutory Residence Test

Thank you