Non-residence status and forms P85 and P85(S)Tuesday, December 7th, 2010
Individuals who go to live or work abroad may become non-resident in the UK and, as a result, be liable for UK tax on only their income from the UK. Non-residence status is only achieved if individuals can show that
- they have left the UK to go abroad permanently, or the absence and full-time work abroad lasts for at least a whole tax year, and
- their visits to the UK are less than 183 days in a tax year and average less than 91 days over four consecutive years.
To enable HMRC to check non-residence status, individuals who are UK citizens must complete form P85 Leaving the United Kingdom when they go abroad. Non-UK citizens have, until now, been required to complete a different form, P85(S) Leaving the United Kingdom.
HMRC has withdrawn the P85(S); form P85 must now be used in all cases.