Neadtwailn Ncaazr

Dear team, My friend decided to travel abroad temporarily to a sunnier place last summer, but ultimately decided in November to stay permanently. He left the UK last year, having filled in online a P85 early this year. Now, after some time, he is considering renting his UK property to at least cover the costs of the mortgage. Questions: 1) From his and my understanding, a P85 should only be submitted when one doesn't expect to have any UK income in the future. That was the case then, but now he is thinking of renting his UK property. Is this a problem and if so, what steps should he take? 2) Does the personal allowance apply in this case? 3) Anything else worth considering?