P85 Explained (2026): How to Tell HMRC You’re Leaving the UK
P85 is the HMRC process used by many people leaving the UK who do not normally file Self Assessment. It helps HMRC update your records and can trigger a PAYE tax refund if you leave mid-tax-year. If you do file Self Assessment, you usually report your departure through your tax return (including the residence pages) instead of P85.
At a glance
- Use P85 if you are leaving the UK and do not usually file Self Assessment.
- Do not use P85 if you already file Self Assessment, unless advised.
- Update HMRC address and login access before you lose UK phone access.
- Collect PAYE documents: P45, final payslips, P60.
- Map UK income that continues after departure: rent, pensions, dividends, interest.
- Build a residence evidence pack: travel, overseas contract, accommodation, day counts.
- Expect processing delays and do not rely on a refund for relocation cash.
- Put UK rental income on a deliberate non-resident landlord process if relevant.
- Plan pension withholding if you will draw a UK pension abroad.
- Stress-test a return within five years and keep records accordingly.
People Also Ask
- Do I need to fill in P85 when I leave the UK?
- Can I do P85 online in 2026?
- How long does an HMRC P85 refund take?
- What is the difference between P85 and SA109?
- What documents do I need for P85?
- What if I keep UK rental income after leaving?
P85 explained for 2026: how to tell HMRC you’re leaving the UK cleanly
Most people treat P85 as “a form you send HMRC when you leave”. That’s close, but it misses the point. P85 is really a route. It’s part of a process HMRC uses to update your status when you leave the UK, especially if you are taxed under PAYE and do not normally file a tax return.
I’m Josh, a financial planner specialising in expats in the Middle East. I join the dots across pensions, investments, tax, currency, insurance, and estate planning. I’m authorised to advise across the Middle East, the UK and the USA, framed around continuity when families move.
Here’s the balanced judgement: P85 is often useful, sometimes unnecessary, and occasionally actively unhelpful when used in the wrong situation. The goal is not to “tell HMRC” in a vague sense. The goal is to create a clean, consistent record that matches reality, avoids duplicated reporting routes, and reduces the chance of HMRC queries later.
This guide is written for 2026 movers, especially professionals relocating to the UAE, Saudi, Qatar and the wider GCC. It is practical admin, with the failure modes included.
Why expats in the Middle East need to think differently
Moves to the Gulf create a few predictable patterns.
- You often leave mid-tax-year and step into much higher net income. That creates a strong incentive to “get the UK sorted quickly”, which is exactly when mistakes happen.
- People fly back to the UK for work and family. UK workdays and the availability of a UK home can quietly affect residence outcomes.
- Many expats return within five years, even when they swear they won’t. That matters for record-keeping and how you sequence major financial decisions.
So when you handle P85, think of it as one layer of a broader system: residence clarity, PAYE tidy-up, ongoing UK income processes, and a documentation folder you can defend later.
Five worked examples with numbers
Example 1
Situation
Priya, 32, leaves the UK on 18 September 2026 for Dubai. She has been taxed under PAYE and does not file Self Assessment. Her UK salary was £92,000. She expects a refund because she leaves part way through the tax year.
The hidden risk
She waits until January to do anything. HMRC still has her UK address, and she loses access to her login because authentication relies on a UK phone number she cancels. When HMRC writes for clarification, she misses the letter and the refund stalls.
The numbers
- UK employment period in the tax year: about 5.5 months
- Potential overpaid PAYE: often four figures in mid-year departures
- Time cost if access is lost: 10 to 15 hours of calls and identity checks
The planning logic
P85 works best when your contact details are correct, your PAYE documents are in order, and you can access your account from overseas.
A clean solution approach
- Update HMRC address and access first.
- Collect P45, payslips, and last P60.
- Submit P85 promptly after departure once your leaving date and ongoing UK income picture is clear.
- Treat any refund as uncertain timing and keep relocation cash separate.
Takeaway
P85 is not hard. Losing HMRC access is what turns it into a saga.
Example 2
Situation
Omar, 45, is a partner and files Self Assessment. He leaves the UK in July 2026. He submits P85 because “everyone says you should”, then also submits his tax return later with residence pages.
The hidden risk
Duplicated routes. HMRC receives departure information through one channel, then sees a different story later in the tax return. The result is correspondence and delay.
The numbers
- Accountants’ time to resolve: 3 to 6 hours
- Delayed certainty: months
- Friction cost: high, even if no extra tax is due
The planning logic
If you already file Self Assessment, your primary “tell HMRC you’re leaving” mechanism is normally your tax return, not P85. P85 is designed mainly for people who do not file returns.
A clean solution approach
- Choose one primary route.
- If Self Assessment applies, focus on correct residence reporting and evidence, plus ongoing UK income reporting.
- Only use P85 in unusual circumstances with advice, and keep the narrative consistent.
Takeaway
Doing “everything” is not safer. It often makes it worse.
Example 3
Situation
Sophie, 39, leaves the UK for Riyadh on 1 May 2026. She keeps a UK buy-to-let earning £2,200 per month gross. She does P85 and assumes that covers everything.
The hidden risk
P85 does not set up a proper process for ongoing UK rental income. She becomes an accidental non-resident landlord, and the cash flow and reporting become messy.
The numbers
- Gross rent: £26,400 per year
- Possible withholding drag if not structured: meaningful cash flow reduction until the right process is in place
- Admin burden: high if the letting agent, tenant and HMRC are all out of sync
The planning logic
P85 updates your overall status, but ongoing UK income streams need their own operating systems.
A clean solution approach
- Use P85 for departure status if appropriate.
- Put rental income on a deliberate non-resident landlord process: who withholds, who reports, and how records are kept.
- Build a monthly routine: rent statements, expenses, and a UK tax reserve.
Takeaway
P85 is not a replacement for a rental income plan.
Example 4
Situation
James, 58, retires to Abu Dhabi. He plans to draw £36,000 per year from a UK pension. He completes P85 and expects pension payments to arrive “taxed correctly”.
The hidden risk
P85 does not automatically fix pension withholding. Providers may apply PAYE withholding by default, especially on first payments, and correcting it can take time.
The numbers
- Planned pension: £36,000 gross
- Withholding error can create a cash gap of several thousand pounds
- Cash buffer needed: typically a few months of spending to avoid pressure
The planning logic
Pension withholding abroad is an operational process. P85 does not guarantee the right PAYE code will be used by your pension payer.
A clean solution approach
- Plan pension payments like a project: residency evidence, any treaty relief steps where relevant, and realistic processing time.
- Keep a liquidity buffer so you are not dependent on the first payment being perfect.
- Avoid triggering the first withdrawal right before a major relocation expense.
Takeaway
P85 helps, but pensions often need extra steps.
Example 5
Situation
Daniel, 28, leaves the UK in August 2026, does P85 immediately, and then comes back to the UK frequently for client work. He does not track UK workdays and keeps his old UK flat available “just in case”.
The hidden risk
Wrong fit. The admin is done, but the reality may pull him back towards UK residence. P85 does not protect you from your own travel patterns.
The numbers
- UK visits: 8 trips
- UK midnights: 75
- UK workdays: 45
- Result: increased risk of being treated as UK resident depending on the full fact pattern
The planning logic
Your residence position is determined by your facts and evidence. P85 is part of the record, but it does not override your behaviour.
A clean solution approach
- Track UK midnights and UK workdays from day one.
- Be deliberate about UK accommodation availability.
- Keep an evidence pack that tells a coherent story.
Takeaway
P85 is admin. Residence is facts.
P85 in 2026: what it is and who it is for
P85 is the HMRC leaving-the-UK process that is most relevant when:
- You are leaving the UK to live or work abroad.
- You are taxed under PAYE.
- You do not normally submit a Self Assessment tax return.
- You want HMRC to update your records and reconcile PAYE, including any potential refund for the departure year.
In plain English: P85 is usually for PAYE employees who are not in Self Assessment.
When P85 is usually the wrong tool
In my work with lawyers and senior professionals, P85 is misused in a few predictable cases:
- You already file Self Assessment every year. Your departure is usually handled through your tax return, including the residence section for the relevant tax year. Submitting P85 as well can create duplicated narratives.
- You have complex ongoing UK income (large rental portfolios, business income, partnership profit shares) where the departure-year reporting will be driven by returns and schedules anyway.
- You have not stabilised your facts yet (uncertain leaving date, UK employment still paying bonuses, unsure whether you will keep property). In these situations, rushing P85 can mean you submit something that does not match what actually happens.
So the question is not “should everyone do P85?” The question is “is P85 the right route for how you normally interact with HMRC?”
What P85 does and does not do
What P85 does
- Tells HMRC you have left or are leaving the UK to live abroad.
- Helps HMRC update your status on record.
- Can trigger reconciliation of PAYE for the year, including refunds where relevant.
What P85 does not do
- It does not guarantee you are non-UK resident. Residence is determined by the rules and your facts.
- It does not automatically create the right treatment for ongoing UK income streams like rental income.
- It does not automatically fix pension withholding at source.
- It does not replace good record-keeping, day count tracking, and evidence.
Think of P85 as a piece of the admin puzzle, not the whole picture.
The P85 checklist before you submit anything
If you do nothing else, do this sequence. It prevents most headaches.
Update HMRC address, communications, and account access first
Before you leave the UK, ensure:
- You can log into your HMRC account reliably.
- Your email address is stable and will not change.
- You have a plan for authentication if your UK phone number stops working.
- Your overseas address or correspondence arrangement is set.
This is boring, but it is often the difference between a smooth refund and months of frustration.
Collect your PAYE documents
Create a “departure tax folder” containing:
- P45 from your employer (if you are leaving a UK job)
- Final payslips and year-to-date totals
- Your latest P60
- Bonus letters, termination agreements, and benefit summaries if relevant
A lot of P85 friction is simply “I can’t prove what happened”.
Map what UK income will continue after you leave
Write a one-page list:
- Rental income
- UK dividends and interest
- Pension income
- UK employment income that continues (bonuses, commissions, garden leave)
- Any capital events planned (sale of property, sale of shares)
P85 is easier when you can state your situation clearly.
Build a residence evidence pack
The evidence pack is not about P85 specifically. It’s about being able to support your position later.
Include:
- Overseas contract and start date
- Overseas accommodation contract
- Travel evidence
- A UK day-count log
- Notes on key life events like family move, school enrolment, shipping
This is what makes your story defensible later.
Title-specific deep dive: P85 in practice for expats leaving the UK
How it works in practice
In practice, a clean P85 workflow looks like this:
- You leave the UK and your leaving date is clear.
- Your employer has issued a P45 if you left UK employment.
- You have updated HMRC contact details and can access your account.
- You submit P85 with consistent, accurate details.
- You keep copies of everything you submitted and any confirmations.
- You continue to manage ongoing UK income streams through their correct processes.
A key behavioural point: the departure year is where people get sloppy. They are moving house, changing schools, onboarding to a new job. That’s precisely when admin discipline matters.
The key moving parts
- Route selection: P85 is typically the route for non-Self Assessment leavers.
- PAYE reconciliation: leaving mid-year can create overpaid tax.
- Residence evidence: your timeline, day counts, and ties are what matter if challenged.
- Ongoing UK income: rentals and pensions often require additional setup beyond P85.
- Return risk: many expats return within five years, and your records become valuable.
Trade-offs
- Submitting P85 early can speed up PAYE reconciliation, but it can also embed inaccurate assumptions if your leaving date or income streams are still in flux.
- Keeping a UK correspondence address can reduce friction with banks, but it increases the risk of missed communications unless you have a real process.
- Selling UK assets before or after you leave can change the complexity of reporting. You want the timeline, not a guess.
What can go wrong
- Wrong route: you file P85 even though you are a Self Assessment filer, creating conflicting records later.
- Access failure: you lose login access from overseas and cannot respond to HMRC quickly.
- Missing documents: you do not have P45 or payslip records and cannot resolve PAYE questions.
- Rental confusion: your letting agent withholds tax unexpectedly or records are incomplete.
- Pension withholding shock: your first pension payment is over-taxed and refunds take time.
- Behaviour mismatch: you continue UK work patterns that increase residence risk.
When it is not suitable
P85 is not the right focus if:
- You already file Self Assessment and your departure will be reported through your return.
- You have complex partnership or business income where your reporting route is already return-driven.
- You are not truly leaving and you expect to remain UK resident based on your facts. In that case, the emphasis should be residence planning, not “leaving admin”.
Checklist: How to evaluate this properly
- Check whether you file Self Assessment. If yes, treat P85 as a secondary consideration.
- Confirm your leaving date and keep it consistent across employer, HMRC, banks and providers.
- Update HMRC address and communications before you lose UK phone access.
- Collect P45, payslips and P60 and store them securely.
- List all UK income that continues after leaving and assign each a process owner.
- Build a UK day-count tracker and start using it immediately.
- Create a small evidence pack that supports overseas work and accommodation.
- Keep a cash buffer that does not rely on an HMRC refund arriving quickly.
- Stress-test a return within five years and keep records as if you will need them.
What gets overlooked
- The simplest cause of delays is not the form. It’s being unreachable because details are outdated.
- People confuse “telling HMRC” with “being non-resident”. Residence is factual.
- First pension payments abroad are commonly taxed in an unhelpful way if not planned.
- Rental income admin becomes messy when nobody owns the process.
- UK workdays are ignored because “it’s just a few meetings”. Patterns matter.
- People do not keep copies of what they submitted. Then they cannot resolve queries efficiently.
- Couples often do not share admin access. If one person is ill, the system breaks.
How to stress-test what you already have
- Portability: can you access HMRC systems and receive communications overseas?
- Jurisdiction risk: if you move again, does your admin setup survive?
- Beneficiary alignment: do pensions and insurance still reflect reality after the move?
- Currency risk: are you relying on a UK refund to fund UAE or Saudi setup costs?
- Charges: are you incurring avoidable costs due to duplicated filings or messy rental processes?
- Documentation: do you have a single folder with P45, payslips, P60, travel logs and contracts?
- Counterparty risk: is your rental compliance dependent on one agent who might change?
- Review cadence: do you have a calendar for filing and annual admin review?
- Return planning: if you return within five years, can you prove your timeline and facts?
- Behaviour planning: do your UK travel patterns match your intended tax outcome?
Common mistakes
- Submitting P85 even though you file Self Assessment
Why it matters: it can create conflicting records and correspondence. - Not updating HMRC contact details before leaving
Why it matters: queries and confirmations go to the wrong place. - Assuming P85 makes you non-UK resident
Why it matters: residence is determined by rules and facts, not a form. - Relying on an HMRC refund as relocation cash
Why it matters: timing is uncertain and delays happen. - Failing to keep P45 and payslips
Why it matters: you cannot resolve PAYE questions without evidence. - Treating UK rental income as “set and forget”
Why it matters: withholding and reporting can go wrong quickly. - Taking a first pension withdrawal without planning withholding
Why it matters: you can be over-taxed and face slow refunds. - Ignoring UK workdays
Why it matters: UK work patterns can affect residence outcomes. - Keeping a UK home available without thinking
Why it matters: accommodation availability can be a key factor in ties. - Not keeping copies of submissions and confirmations
Why it matters: you cannot prove what you told HMRC and when. - Letting partners be locked out of admin systems
Why it matters: emergencies become practical crises.
Common objections
Objection
“Quoted statement”
Emotional logic
“I don’t want to contact HMRC. It will create hassle.”
Practical risk
Not updating records often creates more hassle later, not less.
Next step
Update contact details and choose the correct reporting route for your situation.
Objection
“Quoted statement”
Emotional logic
“I’ll do P85 once I’m settled abroad.”
Practical risk
Overseas access and identity checks can slow everything down.
Next step
Fix access and documents before departure week.
Objection
“Quoted statement”
Emotional logic
“I’m on PAYE, it will sort itself out.”
Practical risk
Departure-year PAYE is exactly when coding issues and over-withholding happen.
Next step
Collect PAYE documents and use the appropriate leaving route promptly.
Objection
“Quoted statement”
Emotional logic
“I’ll just do P85 and that’s everything.”
Practical risk
Ongoing rental income and pensions often need additional processes.
Next step
Make a one-page list of ongoing UK income and assign each a process.
Objection
“Quoted statement”
Emotional logic
“I don’t need to track UK days. I’m clearly gone.”
Practical risk
Frequent UK visits and workdays can change your position.
Next step
Start a simple day-count log now and keep it updated monthly.
Objection
“Quoted statement”
Emotional logic
“I don’t want to change my UK address, it complicates banking.”
Practical risk
Inconsistent records can trigger verification loops and missed letters.
Next step
Use a deliberate correspondence strategy with real mail handling.
Objection
“Quoted statement”
Emotional logic
“My pension is small, I’ll handle it later.”
Practical risk
Small pensions can still be over-taxed on first payments and create admin friction.
Next step
Delay withdrawals until withholding mechanics are understood.
Objection
“Quoted statement”
Emotional logic
“I’m never returning to the UK.”
Practical risk
Many people return within five years. Records make the return year easier.
Next step
Keep your admin folder for at least five years and stress-test a return.
Decision framework
- Confirm whether you file Self Assessment.
- If you do not file, treat P85 as your primary “leaving the UK” route.
- Update HMRC contact details and ensure overseas login access works.
- Collect PAYE documents and store them in a single folder.
- Write a one-page list of all UK income that continues after departure.
- Put UK rental income on a deliberate process if applicable.
- Plan pension withdrawals abroad around withholding, paperwork, and liquidity.
- Start a UK day-count log and track UK workdays as well as nights.
- Build a small evidence pack that supports your move and timeline.
- Review annually and whenever your country, employer, or travel pattern changes.
If you only do 3 things this week
- Decide whether P85 is the correct route based on whether you file Self Assessment.
- Update HMRC contact details and secure overseas access to your account.
- Build your departure folder: P45, payslips, P60, travel log, overseas contract, accommodation.
Self-diagnostic
Score 1 point for each “yes”. Total possible points: 12.
- I know whether I file Self Assessment and whether P85 is the correct route.
- My HMRC address and correspondence setup is updated and reliable.
- I can access HMRC online without relying on a UK number I will cancel.
- I have my P45, final payslips, and latest P60 saved.
- I have listed all UK income that will continue after I leave.
- I have a deliberate plan for any UK rental income while non-resident.
- I understand that P85 does not determine residence and I am tracking UK days.
- I have a day-count log that includes UK workdays.
- I have an evidence pack with overseas contract and accommodation.
- I am not relying on an HMRC refund for relocation cash.
- I have stress-tested a return to the UK within five years.
- A trusted person can access my key admin documents in an emergency.
Green 9–12
Amber 5–8
Red 0–4
What to do next based on score
Green
Keep it boring and maintain annual reviews.
Amber
Stress-test, adjust funding, and simplify.
Red
Redesign the plan before time increases cost.
FAQ
Quick definitions
P85: The HMRC leaving-the-UK process commonly used by people on PAYE who do not file Self Assessment.
PAYE: Pay As You Earn, the UK payroll tax system where employers deduct tax from salary.
P45: A document provided when you stop working for a UK employer, summarising pay and tax to date.
P60: A year-end summary of pay and tax deducted under PAYE.
Statutory Residence Test: The UK rule set that determines tax residence for a tax year based on days, work patterns and ties.
SA109: Residence pages used within Self Assessment to report residence status and related claims.
Do I need to fill in P85 when I leave the UK?
If you do not file Self Assessment, often yes. P85 is a common way to update HMRC and reconcile PAYE for the departure year. If you do file Self Assessment, you usually report departure through your tax return instead. The right route depends on how you already report to HMRC.
Can I do P85 online in 2026?
Yes, P85 is often handled via an online leaving-the-UK process. The practical issue is not the form, it’s
access. Secure your HMRC login and contact details before leaving. Save copies of what you submit so you can respond quickly if HMRC asks questions.
How long does an HMRC P85 refund take?
A refund timeline is unpredictable because it depends on PAYE records, questions raised, and processing queues. Budget as if it will be slow. If you need cash for relocation, keep that separate. Treat any refund as a bonus rather than a funding source.
What is the difference between P85 and SA109?
P85 is typically for people who do not file Self Assessment and want HMRC to update their leaving status and reconcile PAYE. SA109 is used within a Self Assessment tax return to report residence status and related claims. If you already file returns, SA109 is usually the main route.
What documents do I need for P85?
Keep your P45 if you left UK employment, plus final payslips and your last P60. Also keep your leaving date evidence and overseas employment and accommodation details. The aim is to make your story consistent and easy to support later.
Do I need to tell HMRC my new overseas address?
Yes, you should keep HMRC contact details up to date. The key is reliability. If you use a UK correspondence address, make sure there is a real mail scanning process. Missed letters are one of the most common causes of delays and penalties.
Does P85 make me non-UK resident?
No. Residence is determined by the rules and your facts, including UK days, UK workdays, and ties like accommodation. P85 is an admin step that updates records. You still need to manage your travel patterns and keep evidence that supports your position.
What if I keep UK rental property after leaving?
P85 does not solve rental admin on its own. You need a deliberate non-resident landlord process: who withholds tax if required, how rent and expenses are recorded, and how you will report. Many expats become accidental landlords and then spend a year cleaning up the mess.
Can I use P85 if I also file Self Assessment?
Usually, if you file Self Assessment, your departure is handled through your return, including residence pages. Using P85 as well can create duplicated narratives. There are exceptions, but they are situation-specific. The clean approach is normally one primary route.
Should I wait until my first full year abroad to do P85?
No. If P85 is your correct route, delaying it can delay PAYE reconciliation and refunds, and it increases the risk you lose online access. The best time is when your leaving date is clear and you have your PAYE documents. Do it before life gets busy abroad.
What if I get paid a UK bonus after I leave?
Keep documentation showing what the bonus relates to and when it was earned. Post-departure payments can create PAYE coding quirks. The goal is not to panic, but to keep clear evidence so corrections are easy if tax is withheld in a clumsy way.
What records should I keep after submitting P85?
Keep copies of your submission, confirmation messages, and your entire departure folder. Keep your travel log, overseas contract and accommodation evidence, and PAYE documents. Hold it for at least five years because many people return to the UK and need to reconstruct timelines.
What happens next
Clarify objectives and liabilities
We define what “clean exit” means and list every UK income stream and liability that continues after departure.
Quantify gaps and constraints
We identify where admin friction will occur: PAYE, rental income, pensions, bank access, and residence evidence.
Structure and documentation alignment
We align the correct HMRC reporting route, evidence folder, and ongoing UK income processes into one coherent system.
Underwriting or implementation review
If the move triggers pension consolidation, insurance changes, or account restructuring, we sequence it so nothing breaks when you become non-resident.
Ongoing review triggers and cadence
We set triggers: tax year end, change of country, pension withdrawals, property changes, and any pattern of UK workdays.
Conclusion
P85 is simple when you use it for the right purpose: a clean HMRC update and PAYE reconciliation for people who do not normally file Self Assessment. It becomes messy when people treat it as a universal leaving ritual, ignore HMRC access and contact details, or assume it replaces residence planning and ongoing income processes.
If you are leaving the UK in 2026, choose the correct route, keep your records tidy, and build a small evidence pack that supports your timeline. Then run your expat life like a system: day counts, clear processes for rent and pensions, and an annual review that assumes you might move again.
Compliance note
This article is general information, not personal advice. Tax and legal outcomes depend on your circumstances and can change. Before acting, take regulated financial advice and qualified UK tax advice relevant to your situation and destination country.
You may also like
Before relocating, it is worth reviewing The Ultimate Checklist for Moving to the Middle East so tax status, banking, and residency planning are organised before departure.
For a broader framework covering pensions, tax, investments and protection planning, read The Complete UK Expat Wealth Planning Guide.
You can also explore the full resource library in the Expat Financial Planning Guides, which cover pensions, investing, estate planning and retirement for internationally mobile professionals.
If you are planning to move back to Britain, review Returning to the UK: The Financial Checklist for Expats to ensure your pensions, tax position and banking arrangements are aligned before the move.
If you receive UK pension income while living overseas, this guide explains NT Code for Expats and how pension payments may be received without UK tax deducted at source when treaty rules apply.
Many expats also keep a safety buffer for unexpected relocation costs. This article explains the purpose of a Repatriation Fund for Expats and why having accessible cash reserves can reduce financial stress during sudden moves.
For wider structuring considerations around international banking and asset access, see Offshore Banking for Expats.
If you are currently based in Saudi Arabia, this guide explains Moving from KSA to the UK and the financial steps to review before returning.
If you are relocating from the Emirates, read Moving from the UAE to the UK and how to prepare for the tax and residency transition.
Recent policy changes also affect overseas workers. This article explains Class 2 National Insurance Being Abolished for UK Expats and how it may affect voluntary contributions and State Pension planning.
You can also explore interactive tools in the Expat Financial Planning Calculators and Tools section.
If you want help understanding complex financial documents, try the Finance Decoder Tool.
To review your investment portfolio and identify potential issues, use the Portfolio Reviewer.
Finally, if you are trying to locate forgotten pensions or accounts, the Lost Asset Tracker can help identify missing financial assets.
References
https://www.gov.uk/guidance/get-your-income-tax-right-if-youre-leaving-the-uk-p85
https://www.gov.uk/tell-hmrc-change-address
https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109
https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
https://www.gov.uk/tax-right-retire-abroad-return-to-uk
https://www.gov.uk/guidance/apply-as-an-individual-to-receive-uk-rental-income-without-uk-tax-deducted
https://www.gov.uk/government/publications/non-resident-landord-guidance-notes-for-letting-agents-and-tenants-non-resident-landlords-scheme-guidance-notes/what-the-non-resident-landlords-scheme-is
https://www.gov.uk/voluntary-national-insurance-contributions
https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm10000
