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Posted Mon, 12 Feb 2024 20:19:51 GMT by db2024 tax
Hi, I've been a UK resident for over 10 years and now planning to move abroad in Jan 2025 for at least 3 years. My current employer agrees that I can continue working for them remotely after my move and they will pay my salary to my uk bank account as it is through PAYE. Provided that I will be entitled the split year treatment from my departure for tax year 2024 - 2025, will I be able to ask my employer to stop paying my NI & tax under this circumstance ? or will I need to then file a self assessment and claim the overpaid tax back ? Many thanks.
Posted Thu, 15 Feb 2024 16:32:48 GMT by HMRC Admin 5

You should submit a P85, to advise HMRC that you are leaving the UK and that you will continue to be employed by a UK employer.  
This will allow HMRC to update your tax records and issue the correct tax code for your employer to operate.  
You can do this online at Get your Income Tax right if you're leaving the UK (P85).

Thank you
Posted Thu, 15 Feb 2024 17:21:33 GMT by db2024 tax
Thanks. This is helpful. However, on the page you shared for P85, it does state: You do not need to fill in this form if you are sending a Self Assessment tax return for the tax year that you leave the UK. I am currently also sending a self assessment tax return for a directory fee that I’m paid besides my salary. So do I still need to submit the P85 in this case? If not, I’m wondering how my P60 would reflect my departure as I do use the figures on my P60 to file my tax return. Many thanks.
Posted Tue, 20 Feb 2024 11:17:43 GMT by HMRC Admin 5
Hi db2024 tax

The P85 can be used to claim a repayment of tax, where we are not expecting a tax return at the end of the year.  As you are completing a self assessment tax return, you would still use the same employment figure on the P45/P60 and include a freehand note to confirm that you are leaving / have left the UK.


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