by Asim Abbas
11 November 2026 
Leaving the UK: tax residence, form P85 and split year treatment
Leaving the UK: tax residence, form P85 and split year treatment
Moving abroad doesn’t automatically end your UK tax obligations. Whether you remain UK resident depends on the Statutory Residence Test, not just where you live.
- Residence is decided by the Statutory Residence Test
- Use form P85 to tell HMRC if you’re employed
- Split year treatment can apply in the year you leave
- UK rent and property gains remain taxable here
Getting it right means telling HMRC, claiming any refund and understanding what stays taxable in the UK, such as rent from a UK property.
This guide explains the residence test, form P85 and split year treatment.
The Statutory Residence Test
The test has three stages:
- Automatic overseas tests: for example, fewer than 16 days in the UK in the tax year, or working full time abroad with fewer than 91 days in the UK
- Automatic UK tests: for example, 183 days or more in the UK, or your only home being in the UK
- Sufficient ties test: counts UK ties such as family, accommodation, work and days spent here in earlier years
The fewer days you spend in the UK, the more ties you can have without becoming resident.
Form P85
If you’re leaving the UK to live or work abroad and you’re not filing a Self Assessment return, use form P85 to tell HMRC. It lets HMRC refund any tax overpaid on your salary for the part of the year before you left. Send parts 2 and 3 of your P45 with it, if you have them.
Income tax calculator
UK tax for the part of the year here.
Split year treatment
If you’re resident for the year but leave partway through, split year treatment can divide the year into a UK part and an overseas part. Overseas income after you leave is then generally outside UK tax. There are eight cases, such as starting full-time work abroad or leaving to live with a partner who works overseas. Split year is claimed on the SA109 residence pages of your return.
Nadia leaves on 1 September 2026 to start a full-time job in Canada. She spends 20 days in the UK in the rest of the tax year. Under split year treatment, her UK salary from April to August is taxed here, but her Canadian salary isn’t. She files a 2026/27 UK return with residence pages to claim split year.
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Get a fixed-fee quoteCall 0161 531 4179What stays taxable in the UK
- Rental income from UK property, under the Non-Resident Landlord Scheme
- Gains on UK land and property, reported within 60 days
- UK pensions, unless a tax treaty says otherwise
- UK employment duties performed here
Temporary non-residence
If you return within five years, some gains and income received while abroad, such as gains on assets you owned before leaving, may be taxed when you come back.
Coming back: the FIG regime
The non-dom regime was abolished from April 2025. People arriving in the UK after ten years of non-residence can claim the four-year foreign income and gains regime, which exempts foreign income and gains for their first four years.
See HMRC’s guidance on tax if you leave the UK, and our foreign income tax returns service.
What should I do next?
And list your ties.
Depending on your return.
NRL scheme.
Frequently Asked Questions
Do I still pay UK tax if I move abroad?
You may, on UK income such as rent, pensions or property gains, and on everything if you remain UK resident.
What is form P85?
A form to tell HMRC you’ve left the UK and claim back any tax overpaid on your salary.
What is split year treatment?
A way to divide the tax year so income after you leave isn’t taxed in the UK.
How many days can I spend in the UK as a non-resident?
It depends on your ties. With no ties, up to 182 days may be possible, but with several ties it can be as low as 15.
What replaced the non-dom regime?
A four-year foreign income and gains regime for new arrivals, from April 2025.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Stephen Reynold
I’m Stephen Reynold, an accountant at Wingate Accountants. I work with sole traders and small companies, turning tax rules into clear, practical next steps.
