P85 vs Self Assessment When Leaving the UK
P85 and Self Assessment are not interchangeable. P85 is a notification form for someone leaving the UK with PAYE income only; it can help HMRC calculate a repayment without a full Self Assessment return. Self Assessment is the more comprehensive route when you have additional income, self-employment, property, or a split-year claim through SA109. In some situations, you may need both.
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- ✓Statutory Residence Test & split-year review
- ✓Non-resident landlord and UK property income
- ✓UK company salary/dividends for non-residents
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Frequently asked questions about P85 vs Self Assessment When Leaving the UK
Do I need P85 if I file Self Assessment?
Possibly not, but P85 and Self Assessment do different jobs. If your departure year requires Self Assessment, SA109 can report your residence position and the return can calculate any repayment. Some PAYE-only leavers use P85 instead, while others may use P85 as well as Self Assessment depending on their income and HMRC position.
When is P85 alone usually sufficient?
P85 may be appropriate when you stop being UK resident during the year, have PAYE employment income only, and do not need to report other income or claim split-year treatment through a Self Assessment return. HMRC's facts and your filing history still determine the correct route.
When do I need Self Assessment and SA109?
Self Assessment is generally required when you have self-employment, UK property, untaxed investment or pension income, a notice to file, or a residence claim that needs SA109. SA109 is the supplementary section used to report non-resident status, split-year treatment, and related residence information.
What is split-year treatment?
Split-year treatment divides the UK tax year into a UK-resident part and an overseas part when one of the statutory cases applies. It is claimed through Self Assessment using SA109; simply submitting P85 does not itself establish a split-year claim.
Can P85 get me a UK tax refund?
It can help HMRC review PAYE deducted before you left and issue a repayment when one is due. A Self Assessment return may also calculate a repayment, particularly where you have wider income, reliefs, or a split-year position to report.
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