What do I
need to do?
Click on the moons on the right to read more about what action you need to take and when to take it.
Click on the moons on the right to read more about what action you need to take and when to take it.
If you will request such a refund, click here to complete an online P85 departure form via the Government Gateway. Click here for guidance on filling out the P85 form.
Your completed online form should then be printed, signed and the original signed copy of the form should be sent by post to the following address, together with your P45 form:
Pay As You Earn, HMRC, BX9 1AS
It's important to retain all relevant records for the period you're working outside of the UK. These include:
These records may be required for accurate completion of your UK tax return and will be needed if HMRC decide to audit your tax return.
These records should be retained for at least 12 months after the date your UK tax return is filed.
UK tax year ends.
If you would like to engage Deloitte privately for your UK tax return preparation, please contact us as soon as possible.
Once the UK tax year has ended, and before 5 October, you will need to do the following:
Click here to complete the form - this can be completed online via Government Gateway, or you can complete and print a copy of the form. Click here for guidance on filling out the SA1 form.
If completing the postal form, return the original signed copy by post to HMRC on the address marked on the form.
Where you are unable to use HMRC’s online platform to submit your return, for example, where residence pages need to be completed, you will need to submit a paper copy of your tax return by post by 31 October after the end of the tax year or make arrangements with a UK accountant to assist you with the filing. You can view more detail on these deadlines here.
Where you need to file a UK tax return, the deadline each year for submitting tax returns online to HMRC is 31 January after the end of the tax year.
Where you are unable to use HMRC’s online platform to submit your return, for example, where residence pages need to be completed, you will need to submit a paper copy of your tax return by post by 31 October after the end of the tax year or make arrangements with a UK accountant to assist you with the filing. You can view more detail on these deadlines here.
There are penalties for late filing of your tax return so it's very important you remember these dates.
You will have paid taxes via PAYE but when you file your tax return, there may be an overpayment or underpayment showing.
This should be paid to you within a few weeks of filing your tax return. HMRC will usually send the refund by cheque but you can choose to receive the refund by bank transfer if you select this method and you provide your bank details on the tax return form. HMRC will only make bank transfers to bank accounts in the UK, Jersey, Guernsey or the Isle of Man.
This should be paid to HMRC by 31 January after the end of the tax year. If there's a large liability, advance payments on account may able be due for the following year. If payments on account are required, HMRC should provide instructions on amounts due and deadlines for payment.
