On responding to a recent enquiry, I thought it may be opportune to note that the UK Form P86 is no longer required. (A normal starter form – P46 – is to be used instead).
In a statement made on the HM Revenue & Customs website, as of 1 June 2010, individuals are no longer required to complete form P86 upon their arrival in the UK.
When in existence, Form P86 was to be completed for individuals coming to live or work in the UK for the first time, or following a period of absence from the UK. It was necessary to ensure that the correct amount of tax would be paid, by HM Revenue & Customs choosing the appropriate PAYE tax code.
It should be noted that we can assist with queries relating to this, as a Form P85 may be required. This pertains to the individual’s circumstances before and following departure from the UK as to any potential refund or tax relief that may be due – or in some aspects a refund!
Form P86 withdrawal notice on HMRC website
Tags: Payroll, UK International payroll, UK Inward Investment
