Which HMRC form do I use when I leave the UK?

If you are moving abroad or retiring overseas, you normally complete form P85 to tell HMRC you're leaving the UK and to settle your tax position for the part of the tax year before you left.

How do I prove I'm non-resident for UK tax?

HMRC uses the Statutory Residence Test (RDR3) to determine if you're UK resident for tax in a given year. If you file Self Assessment, you normally include SA109 to claim non-residence or split-year treatment.

Do non-residents have to report and pay Capital Gains Tax when selling UK property?

Yes. If you're not UK resident and you sell UK property or land, you must report and pay any Capital Gains Tax within 60 days of completion using HMRC's UK property CGT service.

Can I still pay UK National Insurance while living abroad?

You may be able to pay voluntary UK National Insurance (usually Class 2 or Class 3) using form CF83 if you qualify. This helps protect your UK State Pension record while you're overseas.

Which forms are used for Inheritance Tax on larger estates?

Form IHT400 is the main Inheritance Tax return for estates that are not 'excepted'. You may also need IHT402, IHT403, IHT435 and IHT436 depending on gifts, property and transferable allowances.

Useful HMRC Forms for Expats

A clear overview of HMRC forms that are most relevant to UK expats and internationally mobile individuals.

Managing your UK tax affairs from abroad can feel complicated, especially when you’re trying to find the right forms or understand how the UK tax rules apply once you’ve left the country.

To make life easier, I’ve curated a list of key HMRC forms and guidance most relevant to UK expatriates, non-domiciled individuals, and internationally mobile families. Each link below directs you to the official HMRC site and includes a short explanation of how and when you might use it.

Leaving or Arriving in the UK & Determining Tax Residence

P85 – Tell HMRC you’re leaving the UK

If you’re moving abroad or retiring overseas, this is the form you’ll need to notify HMRC of your departure. It helps HMRC calculate whether you’re due a tax refund or if you still owe tax for the year. Completing a P85 ensures your UK tax affairs are brought up to date when you leave.

Useful HMRC Forms for Expats

Managing your UK tax affairs from abroad can feel complicated, especially when you’re trying to find the right forms or understand how the UK tax rules apply once you’ve left the country.

Leaving or Arriving in the UK & Determining Tax Residence

P85 – Tell HMRC you’re leaving the UK

RDR3 – Statutory Residence Test (SRT) Guidance

RDR1 – Residence, Domicile and the Remittance Basis

SA109 – Residence and Remittance Basis Supplement

Income Tax Refunds & Double Taxation Relief

R40 – Claim a Refund of Income Tax

R43 – Repayment Claim for Non-Residents

DT-Individual – Claim UK Treaty Relief

HS304 – Double Taxation Relief Helpsheet

HS263 – Foreign Tax Credit Relief Helpsheet

64-8 – Authorise Your Agent

Property & Capital Gains Tax (CGT)

Report and Pay CGT on UK Property (60-day reporting)

SA108 – Capital Gains Summary

SA105 – UK Property Pages

Form 17 – Declare Beneficial Interests in Joint Property

Non-Resident Landlord Scheme (NRLS)

NRL1 – For Individuals

NRL2 – For Companies

NRL3 – For Trustees / Letting Agents / Collectors

National Insurance While Abroad

CF83 – Apply to Pay Voluntary National Insurance Contributions

NI38 – Social Security Abroad Guidance

CA3822 – A1 Certificate (Employees)

CA3837 – A1 Certificate (Self-Employed)

CA8421 – Working in Multiple Countries

Inheritance Tax (IHT)

IHT400 – Inheritance Tax Account

IHT402 – Claim to Transfer Unused Nil-Rate Band

IHT403 – Gifts and Other Transfers of Value

IHT435 – Claim Residence Nil-Rate Band (RNRB)

IHT436 – Transfer Unused Residence Nil-Rate Band

Need Guidance on Which Forms Apply to You?

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