John

Hello I left the UK in January 2024 to move to the Republic of Ireland. I checked the criteria for filling out a P85 online when leaving, however I didn't meet the criteria - according to the HMRC website, the criteria is : (a) leaving the UK to live abroad permanently (b) going to work abroad full-time (including for a UK-based employer) for at least one full tax year. At the time I left, I was unsure if the move would be a permanent one or if I would return to the UK within a few months, and as I returned to care for a sick parent, I knew I wouldn't be taking up any employment in Ireland. It's now looking almost certain I will be staying in the Republic of Ireland permanently. Is there still a need to complete a P85 now, as I left in a previous tax year, or should I wait until I'm 100% certain I won't be coming back? I have already advised HMRC of my new address in Ireland. Many thanks for your assistance.