The P85 form should be completed by individuals to advise HMRC they are planning to move abroad or they have already moved abroad and they intend to work for at least a full tax year. Individuals who complete a self-assessment tax return can tell HMRC of their plans to leave the UK through their return. The “resident” section (form SA109) should be completed and sent by post (this cannot be done online). If you don’t usually complete a self-assessment tax return you should include parts 2 and 3 of your P45 form.
 

The P85 form should be completed by individuals to advise HMRC they are planning to move abroad or they have already moved abroad and they intend to work for at least a full tax year. Individuals who complete a self-assessment tax return can tell HMRC of their plans to leave the UK through their return. The “resident” section (form SA109) should be completed and sent by post (this cannot be done online). If you don’t usually complete a self-assessment tax return you should include parts 2 and 3 of your P45 form.