Leaving the UK Tax Refund Calculator (P85)
PAYE assumes you will work all 12 months, spreading your Personal Allowance across the year. Leave part-way through and the unused slice usually means a refund — claimed with form P85.
Enter what you earned and paid before leaving, and how many months you worked. The estimator compares your PAYE position (based on a full year) against the tax actually due on what you earned.
Why leaving mid-year creates a refund
Your Personal Allowance (£12,570) is spread across twelve monthly slices of £1,047.50. Each payslip assumes the full year will happen. Leave in month seven and five slices were never needed — but tax was already taken on the assumption they would be. Form P85 exists to close the year early and hand that difference back. The bigger your salary and the earlier in the year you leave, the bigger the refund tends to be.
- Emigrants and people relocating for work.
- Students and seasonal workers finishing a UK job and heading home.
- Gap-year travellers leaving after only a few months of PAYE work.
- Anyone whose UK employment ends mid-year with no more UK income that year.
When the P85 is the wrong form
- You'll still have UK income after leaving (rental property, UK pension, director duties) — HMRC wants a Self Assessment return instead.
- You're a company director leaving — always the Self Assessment + residence (SA109) route.
- You left in a previous tax year and HMRC already sent a P800 — claim that instead.
- You're unsure of your residence status — the Statutory Residence Test decides this before any refund math.
Documents that make the claim painless
- Parts 2 and 3 of your P45 from the final employer (photograph them before you travel).
- Your final payslip and a UK bank account for payment, if you have one.
- Your National Insurance number and a leaving date you can defend (flight booking).
- Details of any UK income you expect after departure — honesty here prevents clawback later.
What this estimate can't tell you
- Keeping UK income after you leave (rent, pensions) can trigger Self Assessment instead.
- Split-year and treaty rules are simplified here.
- Students leaving after a summer job, and emigrants, usually fit the simple case best.
The free HMRC route
Everything this calculator estimates can be claimed directly from HMRC at no cost — usually online in a few minutes or via a short form. Refund companies charge a percentage of money that is already yours. We never handle claims and are not affiliated with HMRC.