Non-residence status and forms P85 and P85(S)

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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HMRC has withdrawn the P85(S); form P85 must now be used in all cases.

Further information:

Income Tax when leaving the UK

P85 Leaving the United Kingdom

HMRC6 Residents and non-residents. Liability to tax in the United Kingdom

Tags: coding forms, hmrc forms, non-residence, non-residence status, p85, Recent Payroll News

This entry was posted on Tuesday, December 7th, 2010 at 11:57 and is filed under Uncategorized. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.