What Is P85 Form Details

The Form P85 is used to report the sale or exchange of certain types of property. This form is used to report the proceeds from the sale or exchange and to identify the seller or buyer. The Form P85 must be filed within 30 days of the sale or exchange. You may be required to pay a penalty if you do not file this form on time. Please consult with your tax advisor to ensure that you are completing this form correctly. Failure to properly complete this form can result in significant penalties. Remember, it is important to file this form on time even if there is no taxable gain on the sale or exchange.

You can find information about the type of form you intend to complete in the table. It will tell you how much time it takes to fill out form p85, what fields you need to fill in, etc.

QuestionAnswer
Form NameForm P85
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other namesp85 forma, form p85, p85 form, hmrc form p85 pdf

Form Preview Example

Leaving the UK – getting your tax right

Help

If you need help with this form:

• go to www.hmrc.gov.uk

• phone our helpline on 0300 200 3300

if you are calling from outside the UK phone +44 135 535 9022

Yr Iaith Gymraeg

Ffoniwch 0300 200 1900 i dderbyn fersiynau

Cymraeg o ffurflenni a chanllawiau.

About this form

Use this form to claim tax relief or a repayment of tax if:

you have lived or worked in the UK, and

you are leaving the UK, and you

may not be coming back, or

are going to work abroad full-time for at least one complete tax year. A tax year is from 6 April one year to 5 April the next.

Do not fill this form in if:

you normally live in the UK and are going abroad for short periods, for example on holiday or a business trip, or

you have completed, or are required to complete a

Self Assessment tax return for the tax year that you leave.

What you need to fill in this form

Your form(s) P45 Details of employee leaving work if you have one (your employer or your Jobcentre gives you this form when you stop working or when you stop claiming Jobseeker’s Allowance).

For definitions of:

resident

home

full-time work

for the purpose of filling in this form, please see Guidance Note: Statutory Residence Test (SRT). Go to www.hmrc.gov.uk and look for RDR3 in the Search facility.

1. About you

 

Surname or family name (use capital letters)

 

 

 

Are you male or female?

1

 

5

 

 

 

 

 

 

 

 

Male

 

 

 

 

Female

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

First name(s) (use capital letters)

 

 

 

Date of birth

DD MM YYYY

2

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your most recent address in the UK (use capital letters)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

National Insurance number, if you have one

3

 

7

 

 

 

The UK is England, Scotland, Wales and Northern Ireland

 

 

You can find your National Insurance number on a

 

 

 

 

 

 

 

form P45 or P60 that you get from your employer,

 

 

 

 

 

 

 

 

 

 

 

 

 

a PAYE Coding Notice or a letter from us

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Postcode

 

 

 

 

Nationality

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For example, British, Polish, French

 

Phone number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

We may call you if we have any questions about this form

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date of leaving the UK DD MM YYYY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P85

 

 

Page 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HMRC 09/13

1.About you continued

10How long had you lived in the UK before the date you left (or the date you intend to leave)?

11From the 6 April in the tax year you left the UK up to the date you left, were you resident in the UK?

Yes No

12Were you resident in the UK in the tax year before the tax year you left? see example below

Example

Your date of leaving the UK was 10 August 2013

For question

 

11

use tax year 6 April 2013 to

5 April 2014

 

 

 

 

 

 

 

 

 

use tax year 6 April 2012 to

For question

 

12

5 April 2013

 

 

 

 

 

 

 

 

 

 

 

Yes

 

No

 

 

 

 

 

 

 

 

 

13How many days do you expect to spend in the UK between your date of leaving the UK and the following 5 April?

days

14How many days do you expect to spend in the UK in each of the next three tax years?

(From 6 April one year to 5 April the next) For example, 81 days between 6 April 2014 and 5 April 2015

Year 1

days

 

 

Year 2

days

 

 

Year 3

days

 

 

15Which country are you going to?

16What is your full address in that country?

17Will you (or your spouse, civil partner or someone you are living with as a spouse or civil partner) have a home in the UK while you are abroad?

Yes No

If Yes, what is the UK home address

Postcode

18Will you be working full-time outside the UK?

Yes

 

No

19Will you continue to have your salary paid from the UK?

Yes No

2. Income you get from the UK after you leave

Fill in this section if you will get any income from the UK after you leave the UK.

Income includes income from property, earnings you get from UK work, a one-off bonus payment, pensions, bank or building society interest or profits from stocks and shares.

 

 

Will you get any income from a property in the UK?

If you have a property in the UK that you get income

20

 

 

 

For example, rent, property fees, interest premiums

from you may have to pay UK income tax.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For more information go to www.hmrc.gov.uk and look

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

 

 

 

No

 

 

 

 

 

 

 

for The Non-Resident Landlords (NRL) Scheme within the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If Yes, tell us the date from which you first started to

Search facility.

 

receive rental income, if appropriate DD MM YYYY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 2

2. Income you get from the UK after you leave continued

21

Give details of any other income you will get from the UK after you leave

If you do not know the actual amount, give an estimate

Type of income For example, rent,

Annual

Date started

Payroll/pension

Name of payer

pension, employment, interest

amount (£)

DD MM YYYY

or account number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you will be working when you leave the UK, go to section 3 ‘Your employment’.

If not, go to section 4 ‘How you want to be paid any money due back to you’ on page 4.

3. Your employment

22Will you perform any duties in the UK from either the date you:

left the UK

started a job abroad

whichever is the later?

No

 

If No, go to question 23

 

Yes

 

 

If Yes, use that date to calculate the

 

 

 

 

 

estimated number of days you will work

 

 

 

more than 3 hours each day in the UK:

 

 

 

 

between that date and 5 April following

 

 

 

 

that date

 

 

 

 

 

 

 

 

 

 

 

days

 

 

 

 

 

 

 

 

 

 

 

 

in the next tax year after that date

 

 

 

(A tax year is from 6 April one year to

 

 

 

5 April the next)

 

 

 

 

 

 

 

 

 

days

 

 

 

 

 

 

 

 

 

23Do you work for the UK Government as a Crown servant or in Crown employment?

Yes No

If Yes, tell us your department’s name

26How many days do you expect to spend in the UK between the date you started your job abroad and the 5 April immediately following that date?

days

27On average, how many hours each week will you work in your job abroad?

hours

28Your employer’s name and address

Name

Address

29Will any of your employment income be paid through either:

a UK employer through a UK payroll, or

an office or agent in the UK?

Yes No

If Yes, tell us the name and address of the person paying you

Name

24

What job will you do in the country you are going to?

25

What date will you start your job abroad? DD MM YYYY

Postcode

Page 3

4. How you want to be paid any money due back to you

Not everyone gets a refund. It is not always possible to issue a payment to a non-UK bank account. If you are due a

refund, we can either pay it to you or someone else on your behalf – they are known as a ‘nominee’. Please choose one of the following two options:

 

Option one – Pay into a UK bank or building

 

Option two – Pay by cheque direct to me or

 

society account

 

my nominee

Bank sort code

Put ‘X’ in one box

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Make the cheque payable to me

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I authorise the cheque to be payable to my nominee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of nominee

 

 

Account holder’s name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address to send cheque to

 

 

Bank or building society name and address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Postcode

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Put ‘X’ in one box

 

 

 

 

 

 

 

 

 

 

 

 

 

 

This is my account

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

This is my nominee’s account

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Declaration

 

 

 

 

 

 

 

 

 

 

 

 

 

 

You must sign this declaration.

 

 

 

 

 

If you give information which you know is not correct or complete, action may be taken against you.

I declare that:

the information I have given on this form is correct and complete to the best of my knowledge.

I claim repayment of any tax due back to me.

Signature

 

Date DD MM YYYY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

What to do now

Put an ‘X’ in relevant box

I have enclosed parts 2 and 3 of my form P45 Details of employee leaving work

Do not send photocopies. If you have not yet received your P45 from your employer please get it before you return this form.

I can’t get a form P45

Please tell us why in the box below, for example because you are retired or a UK Crown servant employed abroad. If you have a form P45 and don’t send it to us, any repayment due to you cannot be made.

Please send this form to your tax office. You can find your tax office address by:

going to www.hmrc.gov.uk selecting Contact us and choosing Income Tax

asking your employer.

We will let you know the outcome of this claim as soon as we can.

Page 4

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