2008 2008 UK Tax Refund Guide UK Tax Refund Guide TaxFix.co.uk 2008
Table of Contents INTRODUCTION 2 STUDENT TAX REFUNDS 3 WORKERS FROM OVERSEAS 10 TAX REFUNDS WHEN LEAVING THE UK 18 EMERGENCY TAX REFUNDS 26 FOLLOWING UP ON TAX REFUND 33 APPENDIX A P45 36 APPENDIX B P60 37 APPENDIX C STMT OF EARNINGS REQUEST 38 APPENDIX D TAX REFUND REQUEST 39 APPENDIX E - FORM P91 40 APPENFIX F - FORM P86 43 APPENDIX G - FORM P38S 48 1
Introduction Each year over 300 million goes unclaimed in overpaid taxes. This easy to follow, step-by-step guide has been designed to help you claim back any overpayment of tax you might be due. This guide will enable the following groups of people to obtain refunds that are rightfully theirs: Tax Refunds for Students Tax Refunds for Workers who Come from Overseas Tax Refunds for Workers who are Leaving the UK Tax Refunds for Emergency Situations ---Disclaimer---This entire guide should not be seen as financial advice or any other form of advice. TAXFIX.CO.UK can not be held responsible for any errors made or any liability that comes from using this guide. TAXFIX.CO.UK recommends that you seek financial assistance before submitting any documentation. This Guide is Copyright TAXFIX.CO.UK 2008 2
Student Tax Refunds It is commonly thought that students do not have to pay tax, unfortunately, this perception is incorrect. In actuality students, who normally only work for part of the year, often overpay tax to the government. The following section will help you, as a student: 1) Reclaim overpayment of tax while working and, 2) Reduce/stop overpayment of tax in the future. It is possible to claim back any overpayment of tax from HM Revenue and Customs for the last 6 years. While working, you should have been given at least one of the following tax documents from your employer: P45 (See Appendix A for an example) This document should have been given to you when you left your employer; it contains 3 sections. P60 (See Appendix B for an example). This document should have been given to you at the end of the tax year. It provides a summary of the amount you earned and paid in tax throughout the year. 3
Statement of Earnings HM Revenue and Customs will not provide replacements for your tax documents. If you have lost your P45 or P60 a statement of earnings will replace either of these documents. Your former employer is required by law to provide this on request. If you must contact your former employer in order to obtain this document, see Appendix C for a sample letter. *Note: At least one of the documents mentioned above is required when requesting a tax refund. Step-by-Step Guide 1. Gather your P60 (skip to step 3 if you do not have access to your P60) for each of the last 6 years you have worked. Input the figures, Tax for Year and Tax Deducted into the corresponding boxes at the following webpage: http://taxfix.co.uk/income-taxcalculator.html 4
2. Press the Calculate button. The Tax Rebate Due is the amount you are entitled to for that year. Repeat this step for each year you have worked. Make a note of the year when you are due a refund. 3. If you do not have a P60 from your previous employer, use the figures on your P45 called Total Pay to Date and Total Tax to Date : 4. If you are missing your P45 and P60, a statement of earnings from your former employer is an allowed alternative. Your previous employer is required by law to provide a statement of earnings upon request. See Appendix C for a sample request letter. 5. In the top right hand corner of your P45 there is a box called Office Number. Make a note of this number: 5
6. If you do not have a P45, this number should be the first 3 digits of your Employer s Reference Number from your P60 or statement of earnings. It will be written in the following format: XXX / XXX XXXX: 7. Once you have this 3 digit number go to the following webpage, and type it in the threedigit office code box and press search: http://search2.hmrc.gov.uk/kbroker/hmrc/locato r/locator.jsp?type=1 8. Make a note of the address provided at the bottom of the screen. This is the office you will send your tax refund request paperwork to; see Appendix D for a sample request letter/template. 9. Complete the template with your personal information in the required places. Print the completed letter. 6
10.Print Appendix E Form 91 Employment Record. 11. Write your National Insurance Number in the top, right hand corner where indicated. 12.At the top of page 2 write the earliest year you are due a refund according to the tax calculator used in step 2. 13.Starting from April of the recorded year, complete the remaining sections. Remember to include dates when, you were not working or, were on Job Seekers allowance and tick the appropriate box. 14.In the box to the right, include as much information as you can about your previous employer. Make sure to include their name, address and tax reference number which should be found on your P45, P60 or statement of earnings. 15. Moving one more box to the right, describe the type of work you were doing (such as Administration ) and include your payroll number (which should be found on your P45, P60 or statement of earnings). If you do not know this number, leave it blank. 16.In the next box input an estimate of your weekly income before tax. 7
17.For the vast majority of students, the pension section should be left blank. If you are a mature student who receives a pension, then you should complete this section as requested. 18.To the right of the pension section, record your date of birth. 19.Below your date of birth, tick Yes, if you are not working or, if you are only working one job. In any other case, tick No. 20.Complete the rest of the form as instructed. 21.If the following 2 points apply, print Appendix G: Form P38S Student Employees: I. You are currently a student who will still be attending university April 5 th of next year. II. You did not have a total income (apart from Student loans, scholarships and grants) of 5,235 during the 2007/2008 tax year. 22.Complete the section on the left side of the form, and ask your employer to complete the right side. 8
23.Send the following, completed documents, to the address obtained in step 7: I. P91 Form (Record of Employment) II. Tax Refund Request Letter (Appendix D) III. P45, P60 or statement of earnings IV. P38S Form (Student Employees) * Recommendation*: Photocopy all documentation before sending to your designated tax office. -------Note to International Students------- International students who are studying and working in the UK should also complete steps 21-34 in the Workers from Overseas section. 9
Workers from Overseas If you are from another country and have worked part of the tax year in the UK, you may have unwittingly overpaid tax. This section of the guide will provide step-by-step instructions on the required methods and forms that will ensure a tax refund from HM Revenue and Customs. It is possible to claim back any overpayment of tax from HM Revenue and Customs for the last 6 years. While working, you should have been given at least one of the following tax documents from your employer: P45 (See Appendix A for an example) This document should have been given to you when you left your employer; it contains 3 sections. P60 (See Appendix B for an example) This document should have been given to you at the end of the tax year. It provides a summary of the amount you earned and paid in tax throughout the year. 10
Statement of Earnings HM Revenue and Customs will not provide replacements for your tax documents. If you have lost your P45 or P60 a statement of earnings will replace either of these documents. Your former employer is required by law to provide this on request. If you must contact your former employer in order to obtain this document, see Appendix C for a sample letter. Step by Step Guide 1. Gather your P60 (skip to step 3 if you do not have access to your P60) for each of the last 6 years you have worked. Input the figures Tax for Year and Tax Deducted : into the corresponding boxes at the following webpage: http://taxfix.co.uk/income-taxcalculator.html 2. Press the Calculate button. The Tax Rebate Due is the amount you are entitled to for that year. Repeat this step for each year you have worked. Make a note of the year when you are due a refund. 11
3. If you do not have a P60 for your previous employer, use the figures on your P45 called, Total Pay to Date and Total Tax to Date : 4. If you are missing your P45 and P60, a statement of earnings from your former employer is an allowed alternative. Your previous employer is required by law to provide a statement of earnings upon request. See Appendix C for a sample request letter. 5. In the top right hand corner of your P45 there is a box called Office Number. Make a note of this number: 6. If you do not have a P45, this number should be the first 3 digits of your Employer s Reference Number from your P60 or statement of earnings. It will be written in the following format: XXX / XXX XXXX: 12
7. Once you have this 3 digit number go to the following webpage, and type it in three-digit office code box and press search: http://search2.hmrc.gov.uk/kbroker/hmrc/locato r/locator.jsp?type=1 8. Make a note of the address provided at the bottom of the screen. This is the office you will send your tax refund request paperwork to; see Appendix D for a sample request letter/template. 9. Complete the template with your personal information in the required places. Print the completed letter. 10.Print Appendix E Form 91 Employment Record. 11.Write your National Insurance Number in the top, right hand corner where indicated. 13
12.At the top of page 2 write the earliest year you are due a refund according to the tax calculator used in step 2. 13.Starting from April of the recorded year, complete the remaining sections. Remember to include dates when, you were not working or, were on Job Seekers allowance and tick the appropriate box. 14.In the box to the right, include as much information as you can about your previous employer. Make sure to include their name, address and tax reference number which should be found on your P45, P60 or statement of earnings. 15.Moving one more box to the right, describe the type of work you were doing (such as Administration ) and include your payroll number (which should be found on your P45, P60 or statement of earnings). If you do not know this number, leave it blank. 16.In the next box input an estimate as to your weekly income before tax. 17.For the vast majority of people, the pension section should be left blank. If you receive a pension, then you should complete this section as requested. 14
18.To the right of the pension section, record your date of birth. 19.Below your date of birth, tick Yes, if you are not working or, if you are only working one job. In any other case, tick No. 20.Complete the rest of the form as instructed. 21.Go to Appendix E, at the end of this guide and print form P86: Arrival in the UK. 22.Write your National Insurance Number in the top, right hand corner, and print your full name in the box located in the middle of the first page. 23.Proceed to section A, question 1, and write the date you arrived in the UK. 24.Complete question 2 a, and tick Yes for question 2 b, unless you plan to leave the UK. 25.Leave question 2 c blank unless you have answered No to question 2 b. 26. Complete questions 3 and 4 as requested. 15
27. Continue to section B, question 5, and record your nationality. Make sure to include what grounds you claim this nationality e.g. passport, place of birth. 28. Complete questions 5-7 as instructed. 29.Answer No to question 8, in section C, unless (i) you will be receiving income from an employer who is not a resident in the UK, (ii) You will be performing all employment duties abroad. (iii) All income you receive will not be remitted to the UK. 30.Answer No to question 9, unless you plan to make a UK tax relief claim for contributions to a Non UK pension scheme or retirement benefit plan. 31.Answer No to question 10, unless you have a secondary income from abroad. 32. Answer No to question 11, unless your employer has reimbursement you for traveling to the UK. 33.If you have answered No to questions 8-11 then skip questions 12-14 and move on to section E; read, sign and date where appropriate. If you have answered Yes to any of these questions then complete the proceeding questions as requested. 16
34.Send the following, completed documents, to the address obtained in step 7: I. P91 Form (Record of Employment) II. Tax Refund Request Letter (Appendix D) III. P45, P60 or statement of earnings IV. P86 Form (Arrival in the UK) * Recommendation*: Photocopy all documentation before sending to your designated tax office. 17
Tax Refunds When Leaving the UK If you have left the UK to travel or immigrate for an extended period of time, it is likely you have overpaid tax. In many of these cases, individuals do not take advantage of their entire tax free allowance. Follow this step-by-step guide to obtain the tax refund you might be due. It is possible to claim back any overpayment of tax from HM Revenue and Customs for the last 6 years. While working, you should have been given at least one of the following tax documents from your employer: P45 (See Appendix A for an example) This document should have been given to you when you left your employer; it contains 3 sections. P60 (See Appendix B for an example) This document should have been given to you at the end of the tax year. It provides a summary of the amount you earned and paid in tax throughout the year. 18
Statement of Earnings HM Revenue and Customs will not provide replacements for your tax documents. If you have lost your P45 or P60 a statement of earnings will replace either of these documents. Your former employer is required by law to provide this on request. If you must contact your former employer in order to obtain this document, see Appendix C for a sample letter. Step-by-Step Guide 1. Gather your P60 (skip to step 3 if you do not have access to your P60) for each of the last 6 years you have worked. Input the figures, Tax for Year and Tax Deducted into the corresponding boxes at the following webpage: http://taxfix.co.uk/income-taxcalculator.html 2. Press the Calculate button. The Tax Rebate Due is the amount you are entitled to for that year. Repeat this step for each year you have worked. Make a note of the year when you are due a refund. 19
3. If you do not have a P60 from your previous employer, use the figures on your P45 called Total Pay to Date and Total Tax to Date : 4. If you are missing your P45 and P60, a statement of earnings from your former employer is an allowed alternative. Your previous employer is required by law to provide a statement of earnings upon request. See Appendix C for a sample request letter. 5. In the top, right hand corner of your P45 there is a box called Office Number. Make a note of this number: 6. If you do not have a P45, this number should be the first 3 digits of your Employer s Reference Number from your P60 or statement of earnings. It will be written in the following format: XXX / XXX XXXX: 20
7. Once you have this 3 digit number go to the following webpage, and type it in the threedigit office code box and press search: http://search2.hmrc.gov.uk/kbroker/hmrc/locato r/locator.jsp?type=1 8. Make a note of the address provided at the bottom of the screen. This is the office you will send your tax refund request paperwork to; see Appendix D for a sample request letter/template. 9. Complete the template with your personal information in the required places. Print the completed letter. 10.Print Appendix E Form 91 Employment Record. 11. Write your National Insurance Number in the top, right hand corner where indicated. 21
12.At the top of page 2 write the earliest year you are due a refund according to the tax calculator used in step 2. 13.Starting from April of the recorded year, complete the remaining sections. Remember to include dates when, you were not working or, were on Job Seekers allowance and tick the appropriate box. 14.In the box to the right, include as much information as you can about your previous employer. Make sure to include their name, address and tax reference number which should be found on your P45, P60 or statement of earnings. 15.Moving one more box to the right, describe the type of work you were doing (such as Administration ) and include your payroll number (which should be found on your P45, P60 or statement of earnings). If you do not know this number, leave it blank. 16.In the next box input an estimate as to your weekly income before tax. 17.For the vast majority of people, the pension section should be left blank. If you receive a pension, then you should complete this section as requested. 22
18. To the right of the pension section, input your date of birth. 19.Below your date of birth, tick Yes, if you are not working or if you are only working one job. In any other case tick No. 20.Complete the rest of the form as instructed. 21.Go to Appendix F, at the end of this guide and print form P85: Leaving the UK. 22. Record your National Insurance Number (top, right hand corner) and address (beneath the HM Revenue and Customs icon) in the appropriate sections. 23.Go to section 1, and record your nationality. Make sure to include on what grounds you claim this nationality e.g. passport, place of birth. 24.Write the country you are going to, the date you are leaving (or have left) and the length of time you lived in the UK. 25.Answer the question, Do you intend to live outside the UK permanently? appropriately. 23
26.Answer the question, Will you be visiting the UK while you are living abroad? appropriately. 27.Answer the question, Are you leaving the UK to work? appropriately. If you answer Yes, complete section 2 as requested. If you answer No leave section 2 blank. 28.Section 3 Answer the question Will you or your spouse or civil partner, have any accommodation in the UK while you are away? appropriately. For example, if you have purchased a property in the UK and plan to make it available for rent, answer Yes. Continue to section 4 if you have answered No. 29.Section 4 Answer the question Will you be receiving rents, premiums, or other income from property in the UK? appropriately. Move to section 5 if you answer No. 30. Section 5 Answer all questions appropriately. 31.Section 6 Write the year you are leaving the UK as an answer for the following statement: 32.Below the above question, complete your address and postcode in the box to the left, and leave the box to the right blank unless you would like a nominee to receive your tax refund. 24
33.Write your bank account, sort code and account number. Sign and date section 6. 34. Complete section 7 as requested. 35.Send the following, completed documents, to the address obtained in step 7: I. P85 Form (Leaving the UK) II. P91 Form (Record of Employment) III. P45, P60 or statement of earnings IV. Tax Refund Request Letter (Appendix D) * Recommendation*: Photocopy all documentation before sending to your designated tax office. *Note*: If you arrived in the UK during the last 6 years and did not complete a P86 form (Arrival in the UK), you must complete steps 21-34 from the Workers from Overseas section. 25
Emergency Tax Refunds At times, using a certain tax code, employers will designate individuals as Emergency or Special Basis employees. Normally, this occurs when insufficient details regarding your tax or income are provided to HM Revenue and Customs for the current tax year. This may apply to you if: You started a new job in the UK and did not receive a P45 from your previous employer for the same tax year. You have started your first job in the UK since the beginning of the tax year (April) and, have not received any taxable state benefits or state/company pension from previous employers. You started a new job and have/have had another job during the current tax year (2 sources of income within the year). You have received taxable state benefits during the tax year. You have started a new job and were previously self-employed. There has been a change in your tax code during the tax year. This may occur if, for example, you start to receive company benefits or a state pension. This section of the guide will provide step-by-step instructions on the required methods and forms that 26
will ensure a tax refund from HM Revenue and Customs. It is possible to claim back any overpayment of tax from HM Revenue and Customs for the last 6 years. While working, you should have been given at least one of the following tax documents from your employer: P45 (See Appendix A for an example) This document should have been given to you when you left your employer; it contains 3 sections. P60 (See Appendix B for an example) This document should have been given to you at the end of the tax year. It provides a summary of the amount you earned and paid in tax throughout the year. Statement of Earnings HM Revenue and Customs will not provide replacements for your tax documents. If you have lost your P45 or P60 a statement of earnings will replace either of these documents. Your former employer is required by law to provide this on request. If you must contact your former employer in order to obtain this document, see Appendix C for a sample letter. 27
Step-by-Step Guide 1. Gather your P60 (skip to step 3 if you do not have access to your P60) for each of the last 6 years you have worked. Input the figures Tax for Year and Tax Deducted : into the corresponding boxes at the following webpage: http://taxfix.co.uk/income-taxcalculator.html 2. Press the Calculate button. The Tax Rebate Due is the amount you are entitled to for that year. Repeat this step for each year you have worked. Make a note of the year when you are due a refund. 3. If you do not have a P60 for your previous employer, use the figures on your P45 called, Total Pay to Date and Total Tax to Date : 28
4. If you are missing your P45 and P60, a statement of earnings from your former employer is an allowed alternative. Your previous employer is required by law to provide a statement of earnings upon request. See Appendix C for a sample request letter. 5. In the top right hand corner of your P45 there is a box called Office Number. Make a note of this number: 6. If you do not have a P45, this number should be the first 3 digits of your Employer s Reference Number from your P60 or statement of earnings. It will be written in the following format: XXX / XXX XXXX: 7. Once you have this 3 digit number go to the following webpage, and type it in three-digit office code box and press search: http://search2.hmrc.gov.uk/kbroker/hmrc/locato r/locator.jsp?type=1 29
8. Make a note of the address provided at the bottom of the screen. This is the office you will send your tax refund request paperwork to; see Appendix D for a sample request letter/template. 9. Complete the template with your personal information in the required places. Print the completed letter. 10.Print Appendix E Form 91 Employment Record. 11.Write your National Insurance Number in the top, right hand corner where indicated. 12.At the top of page 2 write the earliest year you are due a refund according to the tax calculator used in step 2. 13.Starting from April of the recorded year, complete the remaining sections. Remember to include dates when, you were not working or, were on Job Seekers allowance and tick the appropriate box. 14.In the box to the right, include as much information as you can about your previous employer. Make sure to include their name, address and tax reference number which should be found on your P45, P60 or statement of earnings. 30
15.Moving one more box to the right, describe the type of work you were doing (such as Administration ) and include your payroll number (which should be found on your P45, P60 or statement of earnings). If you do not know this number, leave it blank. 16.In the next box input an estimate of your weekly income before tax. 17.For the vast majority of people, the pension section should be left blank. If you receive a pension, then you should complete this section as requested. 18.To the right of the pension section, record your date of birth. 19.Below your date of birth, tick Yes, if you are not working or, if you are only working one job. In any other case, tick No. 20.Complete the rest of the form as instructed. 21.Send the following, completed documents, to the address obtained in step 7: I. P91 Form (Record of Employment) II. Tax Refund Request Letter (Appendix D) III. P45, P60 or statement of earnings 31
* Recommendation*: Photocopy all documentation before sending to your designated tax office. *Note: If you are leaving the UK you must complete steps 28-35 from the Tax Refunds When Leaving the UK section. *Note: If you arrived in the UK during the last 6 years and did not complete a P86 form (Arrival in the UK), you must complete steps 25-34 from the Workers from Overseas section. 32
Following up on Tax Refund Tax refunds normally take between 6/8 weeks, but can sometimes take a lot longer depending on the backlog of post that HM Revenue and customs has in any particular tax office. If you have not heard anything about your tax refund within 6 weeks, it is advisable to chase the relevant tax office as there may be a bottle neck which is stopping your tax refund from being processed. Step by Step Guide 1. In the top right hand corner of your P45 there is a box called Office Number. Make a note of this number: 6. If you do not have a P45, this number should be the first 3 digits of your Employer s Reference Number on your P60 or statement of earnings, written in the format: XXX / XXX XXXX: 7. Once you have this 3 digit number go to the following webpage, and type it in the box at the bottom called three-digit office code and press search: 33
http://search2.hmrc.gov.uk/kbroker/hmrc/locator/l ocator.jsp?type=1 8. Your tax office s phone number will be shown at the top of the screen * Tip*: If you are having problems getting through to your tax office, the following web page contains a list of Agent Priority numbers which, if called, will result in your call be answered quicker! http://www.hmrc.gov.uk/workingtogether/prioritylines-list.htm 9. Before you call, make sure that you have your National Insurance number, and other tax documents to hand, as well as a copy, and dates of any letters that you have sent to your tax office. 10. When a call operator answers your call, tell them that: I am calling regarding my Pay As You Earn tax refund which I sent on <DATE SENT> 34
11. The caller operator should check up on your tax refund confirming the reason why it is taking longer then normal. 35
Appendix A P45 36
Appendix B P60 37
Appendix C Stmt of Earnings Request: Request Statement of Earnings from Previous Employers Human Resource/Payroll Manager <PREVIOUS EMPLOYER S ADDRESS> Dear Sir or Madam, < ADDRESS> < PHONE NUMBER> <DATE> I am writing to request a copy of my statement of earnings on company headed paper for the year/s <YEARS OF EMPLOYMENT>, as is my entitlement under the 1998 Data Protection Act. If you would be so kind as to send the statement of earnings to the above address at your earliest connivance. Yours faithfully, <SIGNED> <YOUR NAME> 38
Appendix D Tax Refund Request: Tax Refund Request to Tax Office <TAX OFFICE ADDRESS POINT 7> <YOUR FULL NAME> <NATIONAL INSURANCE NUMBER> Dear Sir or Madam, <YOUR ADDRESS> <YOUR PHONE NUMBER> <DATE> I am writing to request a repayment of any overpayment of tax for the years <YEAR/S TAX REFUND IS DUE>. Please find enclosed a copy of my P91 which should provide a complete work history for your records. If you have any further questions please do not hesitate to contact me on the address of phone number above I understand that a tax refund should take between 4/6 weeks and I appreciate your urgency in this matter. Yours faithfully, <YOUR NAME> <SIGNED> 39
Appendix E Form P91: Employment Record 40
Tax reference Employment record National Insurance number Please use these if you write or call. It will help to avoid delay. You could end up paying too much tax if you do not complete this form. I need to check that the record of your recent jobs (or any periods when you were not working) is correct. To do this I need your help. Please answer the questions on the back of this form and then return it to me in the envelope provided. Address If the address above is wrong or incomplete, please give the correct address here National Insurance number If your National Insurance number is different from the one shown at the top of this form, please give the correct one here Postcode If you have changed your address in the last 12 months, please give your previous address here this will help me find any earlier tax records for you Issued by please turn over Postcode P91 BS5/02
Jobs Starting from, please list in date order all the jobs you have had and any periods when you were out of work. Please do not leave any gaps between the periods. Please use CAPITAL letters and continue on a separate sheet of paper if you need to. If you have been out of work at any time and claimed Jobseekers Allowance or received taxable Incapacity Benefit please tick the appropriate box. If you were not working and not getting either of these benefits, please tick the 'Not earning' box. Date in full for example, 28-06-99 one box only for each period Employed Selfemployed Jobseekers Allowance Incapacity Benefit Not earning If you ticked: Employed enter your employer's full name and address, and Tax reference number (if known) Self-employed enter your business name and address Jobseekers Allowance or Incapacity Benefit enter the name of the Benefit Office Not earning it helps if you can say what you were doing, for example,"abroad" or "in full time education" Type of job, payroll/works number and branch or site you worked at Total weekly income (with bonuses and overtime) before stoppages or weekly rate of benefit From To Tax reference (if known): Tax reference (if known): Tax reference (if known): Tax reference (if known): Pensions Please if you receive any of the following Pension from a previous employer (Give your tax reference, if known) A state retirement pension Please complete in all cases Date of birth Tax reference (if known): / / Is your new job your only job? ( ) Yes No If no, give details of the other employment (Add tax reference if known) If you agree to us contacting you by phone to discuss any queries, please give a contact number Please give your title: Mr Mrs Miss Ms other Any other pension If you tick this box please state the type of pension below What is the amount of your weekly or monthly pay for your current job? Weekly Monthly Signature Date / /
Appendix F Form P86: Arrival in the UK 43
Arrival in the United Kingdom Please use these if you write or call. It will help to avoid delay. Tax reference National Insurance number Issued by As you have come to the United Kingdom (UK) for the first time, or after a period of absence, we need some information from you. It is important that you complete this form so that we can make sure you pay the right amount of tax. Please print your full name Please show your National Insurance number, if you know it, unless it is already shown in the above reference. The HMRC website contains information on residence, ordinary residence and domicile that you may find helpful: www.hmrc.gov.uk/cnr A Residence and Ordinary Residence Please answer all of the following questions 1 When did you arrive in the UK? / / 2 a. Why have you come to the UK, for example, employment? how much time in each year of your stay here do you intend spending outside the UK? 3 If you visited the UK during the 5 years before the date of arrival, approximately how many complete days did you spend in the UK b. Do you intend to stay permanently in the UK? Yes No c. If you answer 'No' to question 2b how long do you intend staying, for example less than 2 years, 2 to 3 years, 3 years or more? a. in each year ending on 5 April? b. for the tax year of arrival, in the period between 6 April and the date you entered at 1? P86 HMRC 04/06 1
4 a. Have you, your spouse or your civil partner had any accommodation of any description for your use in the UK from the date you arrived in the UK? Yes No b. If you answer 'Yes' to question 4a what is the address? d. Have you retained a residential property in that country? Yes No 6 a. What is your date of birth? / / Address b. If you have a spouse or civil partner what is his or her date of birth? Postcode in what capacity have you occupied the accommodation, for example, owner, tenant, employer provided? if owned, on what date was the accommodation purchased? / / on what date did you marry or form a civil partnership? / / 7 a. Where and for whom did you work during the five years before your arrival in the UK? / / c. if it is rented what is the period of the tenancy agreement? what was the date of the agreement? / / If you have held accommodation at more than one address, please give the details for each, on a separate sheet or in the Additional Information box on page 4. b. When did each employment begin and end? Continue in the Additional Information box on page 4 if necessary B Income Tax Allowances and Liabilities 5 a. What is your nationality? b. On what grounds do you claim this nationality? c. In which country were you resident before your arrival in the UK? c. Were any duties of these employments performed in the UK? Yes No If 'Yes' please give details on page 4 in Additional Information 2
d. Has the most recent of these employments continued (on leave or otherwise) since you arrived in the UK? Yes No e. If you answer 'Yes' when is this employment likely to end? f. If you answer 'No' and you are in employment, what is the name and address of your employer in the UK? Name/Address Postcode 10 a. Do you have income arising abroad (other than from the Republic of Ireland) or gains on assets situated outside the UK which will not be wholly paid to the UK? Yes No b. If you answer 'Yes' please state the main source of income (for example, pension, bank interest, royalties, dividends) or capital gains, and the country in which it arises. 11 Have your costs, or those of your family, in travelling between the country in which you normally live and the UK, been borne or reimbursed by your employer? Yes No C Relevance of Domicile Domicile is a concept of general law. It is different from residence and ordinary residence. It is only necessary to consider your domicile if this is immediately relevant to deciding your liability to UK Income Tax and Capital Gains Tax. Answer all of the following questions unless otherwise directed. 8 Will you have income from employment: where the employer is not resident in the UK, and all duties of the employment will be carried out abroad, and you do not expect to remit all the income to the UK? 9 a. Are you (or will you be) making a claim for UK tax relief for contributions to a non-uk pension scheme or retirement benefit plan which are incurred out of remuneration you receive from an employer who is not resident in the UK? Yes Yes No No b. If you answer 'Yes' what is the name of the pension scheme or retirement benefit plan. If you answer 'No' to ALL questions 8 to 11 domicile is not immediately relevant in deciding your liability to UK Income and Capital Gains Tax. You should go to Part E. 12 Do you claim to be not domiciled in the UK? Yes No If you answer 'No' go to Part E, if Yes continue with the questions below 13 a. Were you born outside the UK? Yes No b. If you answer 'Yes' in which country were you born? 14 Have you come to the UK for the sole purpose of employment (including self-employment)? Yes No If you answer Yes to both questions 13a and 14 please go to Part D. If you answer No to either questions 13a or 14 please ask your HM Revenue & Customs office for form DOM 1 and go to Part E. c. Date joined / / 3
D Domicile Information Complete this Part only if you have answered 'Yes' to any of questions 8 to 11. 15 Where was your father domiciled at the date of your birth (in the case of a country with a federal system, please show the particular state or province)? Present address Address Postcode If appropriate, please print the full name and address of your present employer 16 Where do you consider you are domiciled and on what grounds (in the case of a country with a federal system, please show the particular state or province)? Name Address Postcode Additional Information 17 a. What are your intentions for the future? b. If you do not intend to stay permanently in the UK, when and in what circumstances do you envisage that your residence will cease? E Declaration I declare that I will notify the HM Revenue & Customs without delay if there is a change in my circumstances or intentions which would affect any of the answers given the information I have given in this form is correct and complete to the best of my knowledge and belief. Signature Date / / Please return this form to the HM Revenue & Customs Office that sent it to you. 4
Appendix G Form P38S: Student Employees 48
Leaving the United Kingdom Tax reference National Insurance number Please use these references if you write or call. It will help to avoid delay. Issued by Telephone Income Tax claim when you have left or are about to leave the UK To claim tax relief, or repayment of UK income tax, please answer all the questions in order, passing over those questions where you are directed to another section complete Section 6 if appropriate, and Section 7 in all cases, making sure that you sign and date the sections take a copy of the completed form in case we need to refer you to it, and return the original to the above office. Section 1 Residence details Complete ALL parts of this Section What is your nationality? On what grounds do you claim this nationality? Which country are you going to? Give your address abroad if you know it When did you leave, or when are you leaving, the UK? Enter Day, Month, Year / / How long were you living in the UK before the date you left or date you intend to leave? Do you intend to live outside the UK permanently? Yes No If No, do you intend to live outside the UK for a full tax year starting on 6 April after your departure? if also No to the above, when do you expect to return to the UK? / / Will you be visiting the UK while you are living abroad? Yes No If Yes, what periods do you expect to spend in the UK over the next 3 years? Are you leaving the UK to work? If Yes go to Section 2 If No give your reason for leaving the UK in the box, and go to Section 3. Yes No P85 HMRC 03/06
Section 2 Employment details Complete ALL parts IF you are leaving the UK to work What type of job is it? Enter your employer s name and address enter the name of your department if you are employed by the UK Government. Postcode Will you be working full-time? Yes No Do you have a separate contract for your work abroad? If Yes how long is the contract for? Will any of your work be carried out in the UK? Yes No If Yes give details of the work you will be doing in the UK. Is your work abroad done on a days on/days off rota? Yes No If Yes give details, including where you expect to spend the days off. Enter the name of the town or city, and country. In what currency will you be paid for your work abroad? Where will you receive your earnings? Country Country where (Bank) Account held Currency Currency If any part of your pay is to be paid through an office or agent in the UK, give the full name and address of the payer. Name Address Postcode Section 3 Accommodation details Complete ALL parts unless you are directed to another Section Yes No Will you, or your spouse or civil partner, have any accommodation in the UK while you are away? If No go to Section 4 If Yes give details of the kind of accommodation it is for example house, flat, etc., and enter its address. Description Address Postcode If you left the United Kingdom after 5 April 2000, go to Section 4. Do you own or have you ever owned the accommodation described above? If No go to Section 4 Yes No If Yes please tick one box to show whether the property is solely owned or jointly owned Do you intend to return to the property as your sole or main residence within four years of the date of your departure? Yes No
Section 4 Further property details Complete ALL parts unless you are directed to another Section Will you be receiving rents, premiums, or other income from any property in the UK? Yes No If No go to Section 5 If Yes please tick one box to show whether the property is solely owned or jointly owned How much income from letting will you receive each year? Give an estimate if you do not know the precise amount. In the year of your departure l l l In the following year l l l Will you be receiving the income direct either into your UK bank account or overseas? Yes No If Yes give details of the person who will be paying you. Name Address Postcode Will you be receiving the income through an agent who manages the property for you? Yes No If Yes give details of the agent or if the agent lives outside the UK details of the payer. Date agent began managing the property / / Agent/ Payer Address Postcode Section 5 Other details Answer ALL the questions in this Section Yes No Will you have any other source of income in the United Kingdom after you have left? If Yes give details Do you have life insurance policies that were taken out before 14 March 1984? Any entitlement to pay premiums net of tax relief may be affected when you move abroad. If Yes give details of the policy, and all premiums you will continue to pay after leaving the UK Name of the insurer Policy number Did you notify your insurance companies of your date of departure from the UK? Yes Premiums payable in the year to 5.4. Yes l l l l l l l l l No No Do you have a personal pension? If Yes give details of all Name of personal pension scheme contributions you will continue to pay after leaving the UK Contract number Did you notify your personal pension provider of your date of departure from the UK? Yes Contributions payable in the year to 5.4. Yes l l l l l l l l l No No
Section 6 Repayment claim and payment authority Complete unless directed to Section 7 If you are being sent abroad by your present employer, any repayment of tax you are due will be dealt with through your employer s HM Revenue & Customs office, go to Section 7. I claim repayment of tax that I may be entitled to for the year ending on 5 April, and enclose Parts 2 and 3 of my P45 Details of employee leaving work. Please enter your address in the box below. Any repayment will be made direct to you at that address unless you tell us otherwise. If you want your repayment made to a nominee, complete the remaining boxes in this Section as well. Your address Name of nominee Address Postcode Postcode Enter the account details where the nominee is a bank or building society Branch Sort Code Account number I authorise repayment to be made to the person, bank or building society shown above. Signature Date / / Section 7 Declaration You can be prosecuted if you give false information The information I have given on this form is correct and complete to the best of my knowledge and belief. Signature Date / / Print your full name Please enter here a telephone number including dialling code at which we can contact you with any questions. Notes The HMRC website contains information on residence and tax issues that you may find helpful: www.hmrc.gov.uk/cnr If you are leaving the UK to work abroad, and you or your employer require advice about your National Insurance liability contact: Centre for Non-Residents, Employers Team, Benton Park View, Newcastle Upon Tyne, NE98 1ZZ. For use in HM Revenue & Customs office Personal pensions Life Assurance Paragraph 14 Notice to S/M Notice to S/A Notice to P.H. Notice to L.O. Date / / / / / / / / Initials