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PAYE81650 | PAYE operation: international employments: action on receipt of completed form P85

From HM Revenue & Customs · PAYE Manual

Departures from the UK

If the form P85 shows the employee is going to work abroad for a specific duration with every intention of returning to the UK

  • Refer to the Residence and FIG Regime manual (RFIG)

You need to take particular action for some employees who are going to work abroad for a specific duration. It depends on the type of work taken abroad.

Crew member of a merchant ship owned or operated by a non UK concern

  • Ask the Marine Section, South Wales Area to transfer in the record and to deal with the continuing tax liability

A contract with a non UK concern in oil or gas exploration or exploitation offshore - the contract has a set rota of days on and days off

  • Use EI to attempt to trace a PAYE scheme for the new employer:

  • If a scheme is found, ask the responsible office to transfer in the record

  • If a scheme is not found, ask the Employers Section, East Kilbride to transfer in the record

Service with the UK Diplomatic Mission of an overseas country

  • Ask the team in WMBC to transfer in the record. Advise at which Embassy or High Commission service is taken

Other employment with non UK employers - frequent or lengthy returns mean the employee is unlikely to be non resident

  • Ensure that the employee makes SA returns during the period of overseas employment

Service with the European Union

If the employee has

  • Other income that includes UK Government pay, allowances or pension

  • Refer to (This content has been withheld because of exemptions in the Freedom of Information Act 2000)BAI for advice on residence status and tax liability

  • Other UK income

  • Refer to (This content has been withheld because of exemptions in the Freedom of Information Act 2000)BAI

Crown employment overseas or overseas employment with emoluments paid by the Foreign, Commonwealth & Development Office (FCDO) or pension received in respect of Crown service including service in HM Forces

  • Refer to (This content has been withheld because of exemptions in the Freedom of Information Act 2000)BAI for advice on residence status and tax liability

Service with a non commercial international organisation of which the UK Government is a sponsor member - for example, NATO, United Nations

  • Refer to for advice on any exemption due or any action to take to establish title to exemption

In all other cases

  • Refer to the Residence and FIG Regime manual, which tells you:

  • When you can decide the employee’s residence status
    And

  • When to refer the case to (This content has been withheld because of exemptions in the Freedom of Information Act 2000)BAI

  • The Residence and FIG Regime manual provides guidance on further action to take in other areas such as:

  • Overseas income

  • UK dividends

  • Claims to relief / exemption

  • Personal pension scheme

  • Income from UK property

  • Capital gains