Tax refund when emigrating

Does filing an online P85 secure a tax refund sooner rather than later?

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A client is emigrating this week, having received his final pay. The tax to date is over £6,500 more than he will end up being liable for (since basic rate band used under PAYE to Month 4 is  one third of the annual total). Guidance suggests a taxpayer who normally files self assment returns can file a return at the end of the tax year, or possibly file an online P85, provided he has a Government Gateway. His agent can only file a paper form.  Do you know whether filing an online P85 will work to secure a refund sooner rather than later (ie after next 5 April)?  It could be worth while for the client to obtain a Gov Gateway if that is the case. I think virtually none of my clients has one.  I suppose HMRC will still issue a Notice to file a 2024 SATR next April, and the benefit in kind will then be reported

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By taxdigital
01st Aug 2023 07:47

Just fill in P85, and post it to HMRC with a letter stating the facts. The refund needn’t wait for 05 April.

If the client is filing SA write to HMRC asking them to close the SA records, so they don’t issue notices in future.

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By Eighties Kid
01st Aug 2023 08:16

If he has received his P45 then call the SA helpline. They don’t like issuing in year refunds if he earns more than £100k although I have managed to organise it over the phone on the basis there will be no further earnings.

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Replying to Eighties Kid:
By Jo Nokes
01st Aug 2023 13:48

Thanks for that, I think that’s the best plan. Sending a letter with a paper form would be reasonable but I imagine that any reply would not arrive for goodness knows how long

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