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Walking through the new P85 of statutory residence questions
KEY POINTS
- There is a new form P85 – ensure that the correct one is used.
- Important implications follow from the answers; subsequent amendment could be problematic.
- The replies to the questions should form a logical overall picture.
- Some questions are explicit others are ill-defined.
- Ensure that the replies to the P85 questions are fully understood.
On 12 September 2013 HMRC released a further revised form P85 (HMRC 09/13 “Leaving the UK”) stating: “The form has been further revised to take account of changes in residence rules [the statutory residence test – SRT] effective from 6 April 2013.”
This supersedes the earlier version released six months ago on 11 April 2013 (form P85 HMRC 02/13 “Leaving the UK”) which itself superseded form P85 HMRC 02/11 (the pre-SRT...
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