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Posted Mon, 03 Apr 2023 20:55:39 GMT by Upchuck
Good Morning, I left the UK yesterday to live overseas for a number of years (2 April, so within tax year 22/23). Due to receiving a UK Private Pension as well as employment income, I have submitted a Self-assessment for a number of years and have been asked to do so again for 22/23. My question is: Do I need to submit a P85 now to let HMRC know I've moved abroad or can I just include the Residence pages in my tax return for 22/23 (submitted sometime after 5 April 23) showing I moved overseas in that tax year. Or do I need to do both?! I am keen to obviously make sure I don't miss a deadline but (and it may just be me, so sorry!) the online instructions seem confusing. Thanks in anticipation of your advice
Posted Mon, 10 Apr 2023 17:19:16 GMT by David926
As you are in the "Self Assessment Club", you will report the move on the Self Assessment for the tax year of departure. P85s don't have any deadline attached to them and are, at best, an indication of your date of leaving and whatever your intentions were at the time. Your circumstances may change, and you are not bound by anything you said in good faith when the P85 was submitted. P85s are usually for someone leaving who never been in the habit of doing Self Assessments, or who wishes to make a tax refund claim (usually for unused Personal allowances if on PAYE: unlikely to affect you in any case as you are leaving at the tail end of the tax year, you would have been as much on taget as is possible with PAYE.) However, I would send in a P85 anyway. Nobody will look at it, but the copy you keep will be a useful reminder (dates etc) for you when you do get around to doing your Self Assessment. And also, if anything does go pear-shaped,you can tell them you told them. :) It's a shame they withdrew the old P86 (I'm coming to, or back to, the UK) form. It was useful for bookending departures and arrivals clearly, because if questions do ever arise, they always arise ages after you've forgotten all about it.
Posted Thu, 13 Apr 2023 13:01:30 GMT by HMRC Admin 32
Hi Upchuck,

Please see guidance at

Tax on your UK income if you live abroad

Thank you.

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