Leaving the UK

Can I get a tax refund when I leave the UK?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 17 July 2026. Last reviewed 17 July 2026.

The short answer

Yes, most people who leave the UK part-way through a tax year are due an income tax refund. PAYE spreads your £12,570 Personal Allowance (2026/27) evenly across the whole year, so if you stop work and move abroad mid-year you have usually overpaid. You claim the refund with form P85, or on the SA109 residence pages if you file a Self Assessment return for the leaving year, and HMRC repays the difference.

The refund arises because PAYE assumes you will keep earning until 5 April: leave mid-year and tax has been deducted on income you never earned.
Claim with form P85 if you are not in Self Assessment, including parts 2 and 3 of your P45 if you have one.
If you are filing a Self Assessment return for the leaving year, do not file a P85: report your departure on the SA109 residence pages instead.
Someone on a £60,000 salary leaving exactly halfway through the year is typically owed around £2,200.
The earlier in the tax year you leave, the larger the refund tends to be.
HMRC pays by cheque (payable order) sent within the UK only, so keep a UK bank account open or appoint a UK nominee.

Why a refund usually arises in your leaving year

PAYE gives you the £12,570 Personal Allowance and the tax bands in equal monthly slices, assuming you will keep earning until 5 April. Stop work and leave part-way through, and you have been taxed as though you would earn far more than you actually did; GOV.UK confirms HMRC will work out whether you are owed a refund for the tax year you leave. On a £60,000 salary, a leaver departing exactly halfway through the year has typically overpaid by around £2,200. The full mechanics and a worked example are in our P85 and leaving-year refund guide.

P85 or Self Assessment: the trap to avoid

GOV.UK is explicit that you do not need to fill in form P85 if you are sending a Self Assessment tax return for the tax year you leave. Landlords, the self-employed and higher earners are usually in Self Assessment, so they report their departure on the SA109 residence pages with the return, not on a P85. The one exception is an employee of a UK employer going abroad for at least a complete tax year, who files P85 as well so HMRC can issue an NT code. Note that split-year treatment is not automatic: it is claimed on the SA109.

How HMRC actually pays you abroad

HMRC sends a payable order (a cheque) within the UK only, to your address or a nominee's, payable into a UK bank account in your or your nominee's name. HMRC will not pay any fees to convert the repayment into another currency or transfer it abroad, so keep a UK bank account open or line up a UK nominee before you go. If you file Self Assessment, note that HMRC's free online service does not support the SA109, so leavers generally file on paper by 31 October or through commercial software by 31 January.

Go deeper

Sources and further reading

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

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