P85 form for leaving the UK: post it before you fly, and keep your UK bank account open

Tips · 2026-10-28 · 10 min read

A woman fills in a form at her kitchen table beside an envelope and passport, with a suitcase by the door.

The P85 form is how you tell HMRC you are leaving the UK and claim back any Income Tax you have overpaid, if you do not normally fill in a Self Assessment return. You need to tell HMRC if you are moving abroad permanently or going to work abroad full-time for at least one full tax year. If you have not left yet, you must print the P85 and post it, and HMRC suggests keeping your UK bank account open until any refund arrives.

For most people heading to a job in Australia or New Zealand, the P85 is short. The tricky parts are the timing, the questions about future visits, and making sure any refund has somewhere to land.

Who needs to tell HMRC they are leaving

HMRC does not need to hear about holidays or business trips. It does need to hear from you if either of these is true:

You are leaving the UK to live abroad permanently.
You are going to work abroad full-time for at least one full tax year, even if your employer is based in the UK.

The UK tax year runs from 6 April to 5 April. A sponsored job in Perth meant to last several years clearly counts; a few months of travel with casual work may not. If you are planning a working holiday in Australia on a budget in pounds, check whether your plans really stretch across a full tax year before deciding whether you need the form at all.

The official starting point is gov.uk's page on tax if you leave the UK to live abroad.

P85 or SA109: which one is yours

There are two ways to tell HMRC, and which one you use depends on how you pay tax now.

Your situation now	How you tell HMRC	What to include
Employed, tax taken through PAYE, no Self Assessment return	Form P85	Parts 2 and 3 of your P45, if you have one
You normally complete a Self Assessment tax return (self-employed tradespeople, landlords, people with other income)	The residence section of your return, form SA109	Sent by post with your return
Going on holiday or a business trip only	Nothing to send	Not needed

A lot of British tradespeople work for themselves and already file Self Assessment. If that is you, the P85 is not your route: your residence details go on the SA109 with your return instead.

Before you start: the questions the P85 asks

Before you claim, HMRC asks you to check or tell it about the following.

Your P45. Ask your last UK employer for it when you finish, and check the figures are right.
Whether you will keep a home in the UK. Think about whether you are selling, letting out or giving up your flat or house.
Whether you will work full time outside the UK. A signed job offer for full-time work in Australia or New Zealand answers this.
Whether any salary is still paid in the UK. This matters if a UK employer is sending you abroad.
How much time you expect to spend in the UK over the next 3 years. A rough, honest estimate of visits home is what HMRC is after.

How to send it: print and post if you have not left yet

This is the step that catches people out. You can claim with a P85 online or by post, but if you have not left the UK yet you must print it and post it. The address on HMRC's P85 guidance page is Pay As You Earn, HM Revenue and Customs, BX9 1AS.

Finish work and get your P45. You will need Parts 2 and 3 for the form.
Decide on timing. If you want to send it before you fly, plan to print and post it. If you would rather do it online, wait until you have arrived.
Answer the residence questions. Use the list above: home in the UK, full-time work abroad, UK salary, and visits over the next 3 years.
Add your bank details for a refund. Use the UK account you are keeping open, or nominate someone to receive it.
Keep a copy. Scan the form and your P45 before posting.
Tell the council. gov.uk also suggests letting your local council know you are moving abroad so you stop paying Council Tax.

If your CV still reads like a UK document, Build AI CV can help you rework it for Australian and New Zealand employers.

Getting your tax refund, and why to keep your UK account

Leave part way through the tax year and you may have overpaid Income Tax. HMRC works out whether you are owed a refund for the tax year you leave. It can pay the money to you or to a nominee, such as a family member who is staying in the UK.

Two details matter:

HMRC only sends cheques within the UK.
HMRC will not pay any fees to convert a repayment into another currency or transfer it abroad.

That is why HMRC suggests keeping your UK bank account open until you receive any repayment. Once you are in Australia, opening a local account is straightforward: Moneysmart says you can go to a branch, ask for an everyday account with no fees and show proof of identity such as your passport.

Split year and becoming non-resident

Once you are non-resident, you do not pay UK tax on income or gains from outside the UK. Your wages from a building site in Christchurch or an office in Perth are taxed where you earn them, not by HMRC.

When non-residence starts depends on split year treatment. You may be non-resident from the day after you leave, which is why the P85 asks about your departure and your plans so carefully. If your situation is unusual, for example a UK employer is sending you abroad, a qualified tax adviser can help.

UK income does not disappear from HMRC's view. If you keep a flat in Leeds and let it out, you may still pay UK tax on that rent.

Visiting the UK after you move

Leaving does not mean never coming back for Christmas. HMRC says that if you work full-time abroad, you can usually visit the UK for up to 90 days without becoming resident again, as long as you work no more than 30 of those days.

Keep a note of the dates of every trip home, and be careful about doing paid work while you are back, because working days count separately.

Healthcare is a separate question from tax. If you are moving to Australia, our guide to Medicare for UK citizens in Australia explains what the reciprocal deal covers.

Double taxation and your new tax number

The UK has a double taxation agreement with Australia so that you do not pay tax on the same income in both countries, and gov.uk notes you will need an Australian tax file number. (gov.uk, living in Australia). The UK also has a double taxation agreement with New Zealand, and gov.uk points to New Zealand Inland Revenue for questions about double taxation relief.

Australia: once you are there with a visa that gives you work rights, you can apply for a tax file number (TFN) online through the ATO. It is free and should arrive within 28 days.
New Zealand: an IRD number identifies you for tax, is kept for life and is free to apply for.

Sort the new number out early so your first payslips are taxed correctly. If you are still choosing between the two countries, our look at whether to move to Australia or New Zealand from the UK sets out the differences side by side.

Other things to sort out when you tell HMRC

The P85 deals with Income Tax only. Your National Insurance record and State Pension are a separate conversation, and the rules changed from the 2026 to 2027 tax year. Our guide to voluntary National Insurance abroad in 2026 explains who can still top up from overseas, and the post on why the UK State Pension is frozen in Australia and New Zealand covers what that means decades later.

If you have not yet found the role that triggers the move, start with sponsored jobs in Australia for UK citizens, or browse live openings such as this civil engineering technician job in Perth.

Common mistakes Brits make with the P85

Trying to submit online before leaving. If you are still in the UK, the form has to be printed and posted.
Closing the UK bank account too early. HMRC only sends cheques within the UK and will not pay conversion or transfer fees, so a closed account can leave a refund stuck.
Using the P85 when you file Self Assessment. Self Assessment taxpayers use the SA109 residence section instead.
Forgetting the P45. HMRC asks for Parts 2 and 3 if you have one, and asks you to check it first.
Assuming all UK tax stops. Rent from a UK property can still be taxed in the UK after you leave.

Frequently asked questions

Do I have to fill in a P85 if I am moving to Australia?

You must tell HMRC if you are leaving the UK to live abroad permanently, or going to work abroad full-time for at least one full tax year. If you do not usually complete a Self Assessment tax return, form P85 is how you do it. If you do file Self Assessment, you use the residence section (SA109) of your return instead.

Can I send the P85 online before I leave the UK?

No. You can claim online or by post, but if you have not left the UK yet you must print the form and post it to Pay As You Earn, HM Revenue and Customs, BX9 1AS. Once you have left, the online route is open to you.

How will HMRC pay my tax refund if I live abroad?

HMRC works out whether you are owed a refund for the tax year you leave and can pay it to you or to a nominee. It only sends cheques within the UK and will not pay fees to convert a repayment or transfer it abroad, which is why it suggests keeping your UK bank account open until the money arrives.

Will I still pay UK tax once I live in New Zealand or Australia?

If you are non-resident you do not pay UK tax on income or gains outside the UK. You may still pay UK tax on UK income, such as rent from a flat you let out. The UK has double taxation agreements with both Australia and New Zealand so the same income is not taxed in both countries.

Can I come back to the UK for visits after I emigrate?

Yes. HMRC says that if you work full-time abroad you can usually visit the UK for up to 90 days without becoming resident again, as long as you work no more than 30 of those days. Keep a simple record of your travel dates so you can show this if asked.

Key takeaways

Tell HMRC if you are emigrating, or working abroad full-time for at least one full tax year (6 April to 5 April).
Use form P85 if you do not usually file Self Assessment; use the SA109 residence section if you do.
Not left yet? Print the P85 and post it to Pay As You Earn, HM Revenue and Customs, BX9 1AS.
Keep your UK bank account open until any refund arrives.
Visits home of up to 90 days, with no more than 30 working days, usually keep you non-resident if you work full-time abroad.
The UK's double taxation agreements with Australia and New Zealand stop the same income being taxed twice.

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