Daniel, thank you for your reply.
Based on information provided, it would appear you would meet the third automatic overseas test as per the statutory residence test guidance note 1.7 on page 10 of RDR3 here.
i.e. You work full-time overseas over the tax year, without any significant breaks during the tax year from overseas work, and:
- you spend fewer than 91 days in the UK in the tax year,
- the number of days in the tax year on which you work for more than
three hours in the UK is less than 31.
That being the case you would be regarded non resident for the tax year in which you meet this test and that you would be exempt from UK income tax on overseas income for that tax year.
More information on the Statutory Residence Test (RDR3) can be found here
Now the question about completing form P85 .. this form is completed to enable the tax office get your tax affairs right. One of the requirements is that you are going to work abroad full-time for at leat one complete tax year. The address in Irag can be the camp where you will be based (or where post for all workers is received).
Once you have read what information is required and you have any questions please come back to me.
Form P85 can be downloaded here
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.