P85 covering letter, UK PAYE refund on leaving the UK

Editable covering letter for HMRC form P85, used to claim refund of overpaid PAYE in the year you leave the UK. Includes SRT self-assessment section, departure details, Self Assessment status branching, refund bank details, and continuing UK obligations checklist. DOCX, PDF, and copyable on-page text.

Last reviewed: 24 May 2026

Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact HMRC. Read our editorial scope →

Free download, no signup, no email, no tracking.

Download DOCX (editable)Download PDF (printable)

What it contains

Covering letter for HMRC form P85 in the year of departure from the UK. Includes departure details block, pre-departure UK employment/pension income block, Self Assessment status branching (P85 vs SA route), SRT position self-assessment with Automatic Overseas Test 1/Test 3/split-year case selection, refund bank details, and continuing UK obligations checklist (NRL1, NT code, s.811 disregarded income).

How to use it

Try the online route first

File P85 online via gov.uk Personal Tax Account where possible, it is faster and simpler. Use this letter for paper-route filings or for personal record-keeping of your departure tax position.

Skip P85 if you are already in Self Assessment

If you already file a Self Assessment return, your departure-year refund flows via your final SA return with SA109 split-year claim, not P85. See /moving-abroad/leaving-uk-procedures for the full mechanics.

Complete the SRT self-assessment honestly

HMRC's online residence indicator tool helps verify which Automatic Overseas Test or split-year case applies. Document day-counting and retain travel evidence.

Avoid cold-pitch refund firms

P85 is fully self-serve for standard cases. Do not engage cold-pitch firms charging GBP 500+ for a 10-minute form. Genuine adviser need: complex international employer arrangements or PSA implications.

Copy the letter text

Prefer not to download? Copy the text below and paste into your own document.

To: HM Revenue and Customs
  Pay As You Earn and Self Assessment
  BX9 1AS

  Date: [DATE]

  NI Number: [NI NUMBER]
  UTR (if applicable): [UTR or N/A]

  Subject: P85 submission, UK PAYE refund claim

  Dear Sir or Madam,

  I am submitting form P85 in respect of my departure from the UK to claim refund of overpaid PAYE for the tax year [YYYY/YY].

  Departure details:
  - Full name: [NAME]
  - NI Number: [NI]
  - Date of departure from UK: [DATE]
  - Destination country: [COUNTRY]
  - New overseas address: [FULL OVERSEAS ADDRESS]

  Pre-departure UK employment / pension income (tax year [YYYY/YY]):
  - Employer / pension provider: [NAME]
  - PAYE reference: [PAYE REF]
  - Gross income to date of departure: GBP [X]
  - PAYE deducted: GBP [Y]

  Self Assessment status (select one):
  [ ] Not in Self Assessment, P85 is the appropriate refund mechanism. Please process and confirm refund.
  [ ] Currently in Self Assessment, I understand my departure-year refund is processed via my SA return + SA109 split-year claim rather than P85. This letter is for record purposes only; please do not process a P85 refund.

  Statutory Residence Test position:
  I have applied the Statutory Residence Test (Schedule 45 Finance Act 2013) for the [YYYY/YY] tax year and conclude I qualify for non-UK residence under (select):
  [ ] Automatic Overseas Test 3 (full-time work overseas + under 91 UK days + 30 or fewer UK workdays)
  [ ] Automatic Overseas Test 1 (fewer than 16 UK days, previously UK-resident)
  [ ] Split-year treatment Case 1 (starting full-time work overseas)
  [ ] Split-year treatment Case 3 (ceasing to have UK home)
  [ ] Other, [SPECIFY]

  Refund details:
  Please process the PAYE refund to:
  - Bank name: [BANK]
  - Sort code: [SORT CODE]
  - Account number: [ACCOUNT]
  - Account name: [NAME]
  If refund processing to an overseas bank account is unavailable, please issue cheque to the overseas address above.

  Continuing UK obligations (select all applicable):
  [ ] UK rental property income, I will register for the Non-Resident Landlord scheme (NRL1) separately.
  [ ] UK pension income, to be addressed via NT code application (DT-Individual where DTA applies).
  [ ] UK dividend income, will assess s.811 ITA 2007 disregarded income position via future SA returns.
  [ ] No UK-source income expected post-departure.

  If you require any further information to process this P85, please contact me using the details below.

  Yours faithfully,

  [NAME]
  [OVERSEAS ADDRESS]
  [PHONE]
  [EMAIL]

  Enclosures: Form P85; copy of P45 (Parts 2 and 3); evidence of departure date (flight booking, foreign tenancy agreement, etc.).

  Statute: ITEPA 2003 PAYE framework; SI 2003/2682 PAYE Regulations; Schedule 45 Finance Act 2013 (SRT).