Instructions about the P85 and P85(s)
action on receipt of completed p85 or p85s
This subject tells you when to issue form P85.
Circumstances in which form P85 is issued to someone leaving the United Kingdom
This subject tells you the action to take on receipt of forms P85.
Circumstances under which a form P85(S) is issued when someone leaves the UK
This subject summarises the SA aspects and procedures necessary in emigration cases.
Flowcharts to determine how to proceed
Leaving the UK contents
Objections to residence treatment
If an individual is resident for the whole or part of a tax year
Non-resident individuals who may claim personal allowances under the provisions of Double Taxation Agreements
table showing Scope of liability on pensions
table showing How Investment Income is taxed in the UK
Table showing how Employment Income is taxed in the UK
Table showing Scope of liability on trade, profession or vocation income
Lloyds underwriter is not resident in the UK
Non-Resident Individuals who are entitled to Personal Allowances from 6 April 2010
a non-resident director of a UK company
Particular Occupations: Aircrew