HMRC Leaving the UK: How to get tax back when moving abroad
Leaving the UK? Here’s what you need to tell HMRC: how to claim back any tax you’re owed, and what happens to your National Insurance contributions.
There are now two ways to submit your P85 to HMRC: online or by post. The online route is faster and is the recommended method for most people.
HMRC Leaving the UK
How Do I Get Tax Back If I Move Abroad?
If you are thinking about leaving the UK to live abroad, it is important to be aware of the tax laws in the UK, as well as those in the country you’re relocating to. If you fail to keep track of the taxes that you ought to pay and don’t know your rights, you could end up paying more than you should.
Currently, you are a taxpayer in the UK. When you move abroad – whether permanently or for a long period of time, you might be taxed in both countries. So, to avoid this, it’s important to fill in the right forms to notify HMRC that you’re leaving the UK.
In this guide, we’ll outline everything you need to know about telling HMRC you’re moving abroad and how to complete a tax return when leaving the UK. Continue reading to make sure you don’t end up paying more than you should.
Do I Have to Tell HMRC If I Move Abroad?
Yes, you must remember to tell HMRC that you’re moving abroad to ensure that you pay the right amount of tax.
You must tell HMRC if you are either:
- – Leaving the UK to live abroad permanently
- – Moving abroad full-time for at least one full tax year
You don’t need to notify HMRC that you’re leaving the UK for holidays or business trips.
How Do I Tell HMRC That I Have Left the UK?
We know it’s important that you tell HMRC when you’re moving abroad for tax purposes, but how do you do it?
Well, it’s quite simple really. All you need to do is fill in the P85 form and send it to HMRC. You can get a P85 form for leaving the UK from your employer or Jobcentre Plus if you’ve been claiming Jobseeker’s Allowance. Alternatively, if you’re self-employed, you should send a Self-Assessment tax return instead.
Can I Claim My Tax Back When I Leave the UK?
If you leave the UK to live or work abroad, you may be entitled to claim back some of the income tax that you have paid.
To ensure you don’t pay too much tax when you move abroad, you must send form P85 ‘Leaving the UK – getting your tax right’ to HMRC. This form allows you to claim a tax refund when leaving the UK, if you’re owed one.
However, sometimes, if your tax affairs are quite complex, you will need to complete a tax return for your year of departure rather than (or as well as) completing a form P85. For example, this might be the case if you continue to receive UK income after leaving the UK, or if you are self-employed.
If you’re unsure whether you need to complete a tax return when leaving the UK to live abroad, the best thing to do is call HMRC and advise them of your circumstances – they can then confirm what, if anything, they need from you.
How do I complete a P85 or tax return when leaving the UK?
There are now two ways to submit your P85 to HMRC: online or by post. The online route is faster and is the recommended method for most people.
Submit P85 online via your Personal Tax Account
You can now submit form P85 online through your Personal Tax Account at gov.uk. Sign in with your Government Gateway user ID, navigate to the PAYE section, and select ‘Tell HMRC you are leaving the UK’. You will need your P45 details to hand. HMRC will confirm receipt and write to you if they need anything further.
Submit P85 by post
If you would rather submit by post, send parts 2 and 3 of your P45 together with a completed P85 form to HMRC. Keep copies of both documents and send them by recorded delivery or a tracked postal method. HMRC’s address for PAYE correspondence is printed on the P85 form.
When you need a self-assessment tax return instead
If your tax affairs are more complex, you may need to complete a Self Assessment tax return for your year of departure in addition to, or instead of, a P85. This is likely if any of the following apply:
- You continue to receive UK income after leaving — for example, from renting a property in the UK.
- You are self-employed and registered for Self Assessment.
- You have untaxed income from investments, savings, or other sources.
- You qualify for split-year treatment under the Statutory Residence Test (see below).
If you are unsure which route applies to you, call the HMRC Self Assessment helpline on 0300 200 3310 and explain your circumstances. They will confirm what is required.
The Statutory Residence Test: how HMRC determines your tax status
When you leave the UK, HMRC uses the Statutory Residence Test (SRT) to determine whether you are a UK tax resident for any given tax year. Your residency status determines what UK income tax you owe and whether you are entitled to a refund.
The SRT considers a combination of factors, including how many days you spend in the UK, whether you have a home here, and the nature of your work ties to the UK. HMRC’s full SRT guidance is published at gov.uk and runs to considerable detail. The key points for someone leaving the UK are:
- If you leave the UK and spend fewer than 16 days in the UK in the following tax year, you will generally be treated as non-resident for that year.
- If you have strong ties to the UK — such as a UK home, a UK employer, or close family members still living here — the day-count threshold that determines residency is lower.
- Spending more than 183 days in the UK in any tax year will always make you a UK resident for that year, regardless of other factors.
Split-year treatment
If you leave the UK part-way through a tax year — for example, in October rather than at the start of April — you may qualify for split-year treatment. This means HMRC divides the tax year into two parts: the portion when you were a UK resident, and the portion when you were not. You are only taxed as a UK resident on income earned during the first part.
Split-year treatment is not automatic. You must claim it on your Self Assessment tax return for the year of departure. HMRC’s guidance on the eight cases where split-year treatment applies is set out in the Residence, Domicile and Remittance Basis manual (RDRM) at gov.uk. If your circumstances are complex, consider speaking to a tax adviser before submitting your return.
Double taxation: paying tax in two countries
One of the most common concerns for people leaving the UK is the risk of being taxed twice, once in the UK and once in their destination country. The UK has double taxation agreements (DTAs) with more than 130 countries. These agreements determine which country has the primary right to tax different types of income and prevent the same income from being taxed twice.
Under most DTAs, employment income is taxed in the country where the work is performed. UK rental income is generally still taxed in the UK even if you are a non-resident. Pension income rules vary significantly by country and by the type of pension. If you are moving to a country with a DTA with the UK, it is worth checking the specific agreement on gov.uk or seeking advice from a tax professional to understand which rules apply to your income sources.
What to do before you leave the UK
Before you depart, it is worth working through this checklist to make sure your UK tax affairs are in order:
- Notify HMRC that you are leaving by submitting form P85 online via your Personal Tax Account or by post.
- File any outstanding Self Assessment tax returns and pay any tax owed.
- Update your address with HMRC so any correspondence reaches you — you can use a trusted address in the UK, such as a family member, or update to your new overseas address once confirmed.
- Consider whether to continue making voluntary National Insurance contributions to protect your State Pension entitlement.
- Check whether your destination country has a social security agreement or a double taxation agreement with the UK.
- Notify your bank, pension provider, and investment accounts of your change of address and non-resident status, as withholding tax rules may change.
Under most DTAs, employment income is taxed in the country where the work is performed. UK rental income is generally still taxed in the UK even if you are a non-resident. Pension income rules vary significantly by country and by the type of pension. If you are moving to a country with a DTA with the UK, it is worth checking the specific agreement on gov.uk or seeking advice from a tax professional to understand which rules apply to your income sources.
What Happens Once I’ve Completed a Tax Return?
Once you have notified HMRC that you’re leaving the UK, they will work out whether you are owed a refund for the tax year you’re moving or not.
If you are still receiving UK income after moving abroad, you may still need to pay UK tax even if you’re not a resident anymore. For example, this might be the case if you receive income from renting a property in the UK.
What Happens to National Insurance?
You may want to continue paying National Insurance after moving abroad if you’re either:
- – Planning on returning to the UK
- – Going to claim State Pension later
You cannot claim back any National Insurance after you leave the UK. However, anything you have paid might count towards benefits in the country you’re moving to if it has a social security agreement with the UK.
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Frequently asked questions
Do I have to tell HMRC if I move abroad?
Yes. You must notify HMRC if you are leaving the UK to live abroad permanently, or if you are moving abroad full-time for at least one full tax year. You do this by completing form P85 (‘Leaving the UK — getting your tax right’) and submitting it to HMRC. You can submit P85 online via your Personal Tax Account at gov.uk, or by post. You do not need to notify HMRC if you are leaving for holidays or short business trips.
Can I claim tax back when I leave the UK?
Yes, you may be entitled to a tax refund when you leave the UK if you have paid more income tax than you owe for the tax year. To claim, complete form P85 and submit it to HMRC along with parts 2 and 3 of your P45. HMRC will calculate whether a refund is due and pay it by bank transfer or cheque. If your tax affairs are complex — for example, if you continue receiving UK income after leaving — you may need to complete a Self Assessment tax return instead of, or as well as, P85.
What is the Statutory Residence Test and does it affect me?
The Statutory Residence Test (SRT) is the formal HMRC framework used to determine whether you are a UK tax resident in a given tax year. Your residency status affects what UK tax you owe and whether you can claim a refund. If you leave the UK part-way through a tax year, you may qualify for split-year treatment, which means only your UK income up to your departure date is taxed as a UK resident. HMRC’s guidance on the SRT and split-year treatment is available at gov.uk, or you can call HMRC to confirm your position.
What happens to National Insurance when I leave the UK?
You cannot reclaim National Insurance contributions already paid when you leave the UK. However, NI contributions you have made may count towards benefits — including State Pension — in countries that have a social security agreement with the UK. If you plan to return to the UK or want to protect your State Pension entitlement, you may be able to continue making voluntary Class 2 or Class 3 NI contributions from abroad. Contact HMRC or the International Pension Centre for guidance specific to your destination country.
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