HM Revenue & Customs have announced that, from 1 June 2010, individuals will not be required to complete form P86 on their arrival in the UK.
Form P86 had to be completed by individuals coming to live or work in the UK for the first time or following a period of absence. The form was used by HMRC when allocating a PAYE tax code to ensure the person paid the right amount of tax.
On the other hand, on leaving the UK to live or work abroad, individuals may still be required to submit Form P85 to HMRC. Form P85 asks for details relating to the person's circumstances before and after departure and is used to help determine whether or not the individual is still liable for UK tax or whether any refund might be due.
In any case seeking professional tax advice is highly recommended whenever leaving or arriving in a country in order to avoid paying too much - or too little - tax and to avoid penalties for not following procedures correctly.
