Changes to the form P85
The form P85 has been revamped with new sections and questions.
The big change comes right at the top of the form:
It now states that you don't need to complete the P85 if you submit a tax return for the tax year of your departure. As most people leaving will be filing a tax return this will significantly reduce the number of such forms filed. Presumably this is partly to reduce the number of forms received by HMRC, and thereby reduce their workload.
By keeping non residency to purely the self assessment return it will just be considered as another entry on the tax return and will be looked at as part of the overall self assessment process.
Looking at the questions on the form they're most concerned with UK income. If you are leaving and have no UK income there are very few sections to complete outside of section 1.
You can see more on this in this article:
Changes to the P85 and what they mean
It now states that you don't need to complete the P85 if you submit a tax return for the tax year of your departure. As most people leaving will be filing a tax return this will significantly reduce the number of such forms filed. Presumably this is partly to reduce the number of forms received by HMRC, and thereby reduce their workload.
By keeping non residency to purely the self assessment return it will just be considered as another entry on the tax return and will be looked at as part of the overall self assessment process.
Looking at the questions on the form they're most concerned with UK income. If you are leaving and have no UK income there are very few sections to complete outside of section 1.
You can see more on this in this article:
Changes to the P85 and what they mean