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HMRC internal manual

Employment Income Manual

EIM42950 - Residence: taxpayers leaving the United Kingdom: P85 and P85(S) procedure

Action on receipt of a completed form P85 or P85(S)

Take the action referred to in the Residence and FIG Regime Manual (see RFIG30120 onwards) according to the information supplied by the taxpayer on form P85 or form P85(S) (withdrawn from 30 November 2010).