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Ask Your Own Question, Chartered Certified Accountant
Category: Tax
Satisfied Customers: 5113
Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
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Good Morning, I moved abroad to work in January 2007 and wrote

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Good Morning,
I moved abroad to work in January 2007 and wrote to HMRC to explain that I would be non-resident in UK for a number of years. I do not recall if I did or did not complete a P85 at the time.
Whilst working abroad, my USA employers paid my salary into an offshore account. Because my work abroad involved extensive travel to a number of countries I did not assume formal residency in any particular country abroad. I returned to UK very infrequently for short visits.
I retired from work and returned to UK permanently in 2013. I am eager to ensure my tax affairs are fully regularized and would like to know what steps I should now take, if any.
Thank you.

Hello and welcome to the site. Thank you for your question.

Now that you have moved back to the UK, you should advise HMRC of changes to your circumstances. I presume you were registered for self assessment before you moved abroad in Jan 2007. If so, then you already have a UTR (unique tax reference) number.

If you moved back post 6 Apr 2013 then your first tax return for completion would be for tax year ended 5 Apr 2014.

If the above applies, you can file your tax return online. You need to register at Government Gateway to file your tax return online. As an alternative, you can download the main tax return and supplementary pages, complete and return to HMRC before the deadline of 31 Oct 2014. The deadline for filing tax return online is 31 Jan 2015.

If you don't have your UTR number to hand or have forgotten it, you will have to contact HMRC and they will send it to you in the post.

Now, if you were not registered for self assessment before, then you have to register for SA first. This can be done online. More information on this can be found 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. and other Tax Specialists are ready to help you
Customer: replied 3 years ago.

Many thanks for this.

Should the consideration that I may not have completed a P85 upon leaving the UK be a cause for concern? Can I complete this form retrospectively?


David, thank you for your reply.

Personally, I won't worry about completing P85 now some seven years later.

When you complete the tax return there is a supplementary section SA109 dealing with residence. When you complete this form you would establish your UK resident status once again.

I hope this is helpful.