If you leave the UK part-way through a tax year and have paid tax under the PAYE system, there is a strong chance you may be entitled to a UK tax refund.
This commonly happens because:
- You only worked for part of the tax year, or
- You didn’t use your full tax-free Personal Allowance, and
- Too much tax was deducted before you left
At Vales Tax Return, we help individuals moving abroad claim back overpaid UK tax correctly, whether through HMRC forms, Self Assessment, or split-year treatment.
Why You May Be Due a Tax Refund When Leaving the UK
The UK tax year runs from 6 April to 5 April. If you leave the UK during that period, HMRC may have taxed your income as if you were working for the full year.
This can result in overpaid tax — especially if you:
- Leave mid-year
- Stop working before departure
- Move abroad permanently
- Become UK non-resident
HMRC does not always refund this automatically.
What Can You Claim a UK Tax Refund On?
You may be able to reclaim tax paid on:
- Employment income (PAYE)
- Pension income
- Annuity payments
- Redundancy payments
- Self Assessment overpayments
- UK savings interest
- UK rental income (if overtaxed)
- Employment expenses (e.g. working from home, tools, uniforms)
Refunds can often be claimed for the current tax year and up to four previous tax years.
Before You Start a Claim
Before claiming tax back from overseas, you should check:
- Whether you already file a Self Assessment tax return
- Whether you are now UK non-resident
- Whether you qualify for split-year treatment
- Whether your new country has a double taxation agreement with the UK
If you already complete a Self Assessment tax return, you do not usually need to submit a separate refund form.
How to Claim a UK Tax Refund After Moving Abroad
The process depends on whether you normally file a tax return.
If You Do NOT Complete a Self Assessment
You will usually need to complete Form P85.
This tells HMRC:
- When you left the UK
- Your future residency intentions
- Whether you expect UK income going forward
You should submit:
- Form P85
- Your P45 (from your last employer)
If claiming work-related expenses, you may also need Form P87.
HMRC will review the information and issue a refund if appropriate.
If You DO Complete a Self Assessment
If you already file a tax return:
- You do not need to submit a P85
- Your refund is claimed through the tax return
- HMRC will calculate any refund once the return is processed
Refunds are generally issued after the end of the tax year (5 April).
When Should You Submit a P85?
Form P85 is usually appropriate if all of the following apply:
- You leave the UK and become non-resident
- You qualify for split-year treatment
- You had PAYE tax deducted before leaving
- You do not expect UK income while abroad
You should not normally submit a P85 if HMRC has already asked you to file a tax return — unless you are working overseas for a UK employer and need an NT (no tax) code.
What Information Does the P85 Ask For?
Form P85 includes details such as:
- Your last UK address
- Your overseas address
- Date of departure
- Time spent in the UK
- Expected UK visits
- Overseas employment details
- UK income sources (if any)
The form can be submitted online or by post via GOV.UK.
Is There a Deadline for Submitting P85?
There is no legal deadline for submitting a P85.
However:
- If HMRC believes you owe tax, you must notify them by 5 October following the tax year
- Delays can slow down refunds
What If You Don’t Submit a P85 or Tax Return?
If neither is submitted, HMRC may issue a P800 tax calculation to the address they hold on record.
If a refund is due:
- It may be paid by bank transfer or cheque
- Delays are common if contact details are outdated
Split-Year Treatment & SA109
If your departure qualifies as a split year, this must be claimed correctly.
Split-year claims:
- Are included in a Self Assessment tax return
- Require SA109 residence pages
- Cannot be filed via HMRC’s basic online system
Incorrect split-year claims are a common cause of HMRC enquiries.
How Vales Tax Return Can Help
We assist clients leaving the UK with:
Claiming tax refunds after departure- P85 reviews and submissions
- Split-year treatment claims
- SA109 Residence Self Assessments
- Expat and non-resident tax returns
- HMRC correspondence
Our aim is to ensure you only pay the tax you legally owe — and nothing more.
Leaving the UK? Don’t Leave Your Tax Behind
If you’re moving abroad, you could be owed a significant tax refund.
Check your eligibility Claim overpaid tax correctly Avoid HMRC mistakes and delays
Contact Vales Tax Return today for expert support with UK tax refunds when moving abroad.
FAQs
Am I entitled to a tax refund when leaving the UK?
Possibly — it depends on whether you overpaid tax before leaving.
Can I claim a refund while living overseas?
Yes. UK tax refunds can be claimed from abroad.
Are National Insurance Contributions refundable?
NICs are generally not refundable, but exceptions apply in limited cases.
Do I need professional help?
Strongly recommended for split-year, SA109, and non-resident cases.
