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
31st Jul 2023
Tax refund when emigrating
Does filing an online P85 secure a tax refund sooner rather than later?