p85 leaving the uk calculator

What is form P85 and who should use it?

Form P85 is used to tell HMRC that you are leaving the UK and may no longer be UK resident for tax purposes. If you leave part way through a tax year, your tax paid via PAYE can sometimes be higher than your final tax liability. In that case, you may be due a refund.

You typically use P85 when:

• You are leaving the UK to live or work abroad.
• You are not completing a Self Assessment tax return for that year.
• You want HMRC to review your UK tax position and issue any repayment due.

How this P85 leaving the UK calculator works

This calculator gives a practical estimate by comparing:

• Tax already paid through your UK payroll, versus
• Estimated final income tax due for the tax year based on your total UK taxable income.

It applies standard England/Wales/Northern Ireland income tax bands and a personal allowance that reduces once income exceeds £100,000. If tax paid is more than estimated tax due, the difference is shown as a potential refund.

Important assumptions

• It estimates income tax only (no National Insurance calculation).
• It assumes standard rates and allowance for the selected tax year.
• It does not automatically apply special rules such as remittance basis, complex residency scenarios, or detailed treaty relief.

Step-by-step: using the calculator correctly

1) Enter months worked in this tax year

This is used for context and annualised income guidance. The UK tax year runs from 6 April to 5 April.

2) Add UK employment income earned so far

Use figures from your latest payslip or P45. Enter gross taxable pay, not net take-home pay.

3) Enter PAYE income tax paid so far

Use cumulative tax deducted from your payslip or P45. Do not include National Insurance in this field.

4) Include expected other UK taxable income

If you expect more UK-source taxable income before the end of the tax year (for example UK rental profit or additional employment income), add it here for a more realistic result.

Example calculation

Suppose you worked in the UK for 6 months, earned £25,000, and paid £4,000 income tax. If you have no further UK taxable income:

• Total income used in estimate: £25,000
• Personal allowance: £12,570
• Taxable income: £12,430
• Estimated tax due at basic rate: £2,486
• Estimated overpayment: £1,514

In this scenario, a refund could be due after HMRC processes your P85 (subject to final checks).

Documents to gather before submitting P85

• P45 from your UK employer (if available).
• Latest payslips showing cumulative taxable pay and tax deducted.
• Your National Insurance number.
• Your departure date and overseas address details.
• Any expected UK income after departure.

Common mistakes that delay a leaving-the-UK tax refund

• Entering net pay instead of gross taxable pay.
• Including National Insurance as “income tax paid”.
• Forgetting future UK income expected before tax year end.
• Using the wrong tax year.
• Submitting incomplete personal or bank details to HMRC.

After submitting P85: what happens next?

HMRC reviews your departure information, earnings, and tax paid record. If tax is overpaid, HMRC can issue a repayment. Processing time varies by complexity and season, but keeping records accurate and complete can reduce delays.

Frequently asked questions

Does this calculator confirm my official HMRC refund?

No. It is an estimate. HMRC determines the final amount based on your full tax record and residence/treaty position.

Can I use this if I have to file Self Assessment?

You can use it for planning, but if Self Assessment applies, your final position is usually settled through your tax return rather than only through a P85 process.

Why might I owe tax instead of getting a refund?

If your income is higher than expected, your allowance is reduced, or extra UK taxable income is received later in the tax year, total tax due can exceed tax already paid.

Final thoughts

A reliable P85 leaving the UK calculator helps you estimate your likely tax position before filing. It can save time, improve your paperwork quality, and set realistic expectations about refunds. For complex cases—high income, multiple countries, or treaty questions—professional tax advice is strongly recommended.