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Official guidance
Employment Income Manual

EIM42800 · Residence and domicile

  • EIM42802 · Meaning of resident in the United Kingdom
  • EIM42804 · Meaning of domicile: claim to be not domiciled
  • EIM42806 · Claims to be not domiciled in the United Kingdom: action on receipt of claim
  • EIM42810 · Residence or employment in the United Kingdom
  • EIM42820 · Residence or employment in the United Kingdom
  • EIM42830 · Residence or employment in the United Kingdom: husband and wife
  • EIM42840 · Residence or employment in the United Kingdom
  • EIM42850 · Residence or employment in the United Kingdom:
  • EIM42860 · Residence or employment in the United Kingdom: employees resident and not resident in the same tax year
  • EIM42880 · Residence or employment in the United Kingdom: advice from BAI, Personal Tax International
  • EIM42890 · Residence: taxpayer coming to the United Kingdom: issue of form P86
  • EIM42900 · Residence: taxpayer coming to the United Kingdom: action on receipt of completed P86: year of arrival
  • EIM42910 · Residence: taxpayer coming to the United Kingdom: taxpayer’s residence status in the United Kingdom from the date of arrival
  • EIM42920 · Residence: taxpayer leaving the United Kingdom: Claim to repayment on cessation of residence in the United Kingdom
  • EIM42930 · Residence: taxpayer leaving the United Kingdom: form P85(S)
  • EIM42940 · Residence: taxpayers leaving the United Kingdom: when to issue form P85
  • EIM42950 · Residence: taxpayers leaving the United Kingdom: P85 and P85(S) procedure
  • EIM43000 · Residence or employment in the Irish Republic
  1. Residence and domicile: contents
  2. Residence: taxpayers leaving the United Kingdom: P85 and P85(S) procedure

EIM42950 | Residence: taxpayers leaving the United Kingdom: P85 and P85(S) procedure

From HM Revenue & Customs · Employment Income Manual

Action on receipt of a completed form P85 or P85(S)

Take the action referred to in the Residence and FIG Regime Manual (see RFIG30120 onwards) according to the information supplied by the taxpayer on form P85 or form P85(S) (withdrawn from 30 November 2010).

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