UK P85 Forms Do Not Show How Many People Leave the Country

People leaving the U.K. cannot be counted through P85 tax forms alone because the form covers defined circumstances and some taxpayers use Self Assessment instead. The P85 form lets some people notify HM Revenue & Customs (HMRC) after leaving the country and claim back tax paid on U.K. employment. It applies to people who have left and may not return, as well as those who will work abroad full-time for at least one full tax year. People filing a Self Assessment return for the year they leave do not need P85. A P85 filing does not establish how many people permanently emigrated. The form covers different situations, including work abroad for a full tax year, while other taxpayers use Self Assessment. It also does not identify why a person moved.

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