The table below shows the number of P85 forms submitted to HMRC electronically from June 2024 to May 2026:

Figures are rounded to 100. Counts of submitted P85 forms in September 2024 and April 2026 are labelled as [x] due to incomplete data.

Individuals can use the online system to submit a digital P85 or fill in a paper form and submit it by post. The counts provided in the table above are for digital forms only. Postal form data for this period is not available. Data for June 2026 is not yet available.

P85 forms are submitted by taxpayers who are not intending to submit a self-assessment tax return. Individuals who file through Self-Assessment do not need to submit a P85 form.

The relevant question for the purposes of the minimum residency period is when the individual was last resident outside the United Kingdom.

Residency is determined using the existing electoral law concept of residence in section 5 of the Representation of the People Act 1983. Residence is therefore determined by a factual assessment of whether someone is genuinely living at a UK address. A donor will be required to declare whether they are and have been resident in the UK based on their own circumstances.

The Commission’s guidance for Electoral Registration Officers in England, Scotland and Wales sets out eligibility requirements.

A person must be resident at the address at which they want to be registered. Residence has a particular meaning in electoral law and is not equivalent to residence for other purposes. Normally, a person is resident at an address for electoral purposes if it is their permanent home address.

When making a determination on someone’s residence, Electoral Registration Officers will need to consider the circumstances of the applicant, including the purpose they are present at a particular address.

An individual’s tax residence status is determined by the Statutory Residence Test. This is a year-on-year test, with each year being considered individually. The UK electoral roll has no bearing on UK tax residence and therefore HMRC has provided no guidance on this matter.

A person must be resident at the address at which they want to be registered. Residence has a particular meaning in electoral law and is not equivalent to residence for other purposes such as income or council tax purposes. Normally, a person is resident at an address for electoral purposes if it is their permanent home address.

When making a determination on someone’s residence, Electoral Registration Officers will need to consider the circumstances of the applicant, including the purpose they are present at a particular address.

The Commission’s guidance for Electoral Registration Officers sets out eligibility requirements. The Commission provides this guidance for EROs in England, Scotland and Wales.

The Government is committed to addressing unfairness in the tax system, so that everyone who makes their home in the UK pays their taxes here.

That is why the Government removed the outdated concept of domicile status from the tax system from April 2025 and replaced it with a new internationally competitive residence-based regime, focused on attracting the best talent and investment to the UK.

The reforms are expected to raise £39.5bn by 2030/31, as certified by the OBR. Further detail is available here:

https://obr.uk/docs/dlm_uploads/Non-doms-supplementary-release-Jan-2025.pdf

HMRC will continue to monitor the impacts of the reforms as they do in all cases.

The Government is committed to addressing unfairness in the tax system, so that everyone who makes their home in the UK pays their taxes here.

That is why the Government removed the outdated concept of domicile status from the tax system from April 2025 and replaced it with a new internationally competitive residence-based regime, focused on attracting the best talent and investment to the UK.

Treasury Ministers regularly meet with a wide variety of representatives from different industries, and the Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance. The Government set out its assessment of the impact of the changes here:

https://www.gov.uk/government/publications/tax-changes-for-non-uk-domiciled-individuals/reforming-the-taxation-of-non-uk-domiciled-individuals

Information on all meetings held by Treasury Ministers can be found here:

https://www.gov.uk/government/collections/hm-treasury-ministerial-overseas-travel-and-meetings

On the Maritime industry, the Government continues to support the sector, including by providing £448m of funding for maritime decarbonisation, updating the National Policy Statement for Ports, fostering an environment for port investment, backing maritime skills and seafarers’ rights.

Under current proposals set out for public consultation, re-domiciliation to the UK will be available to bodies corporate located in a jurisdiction that permits outward re-domiciliation to the UK and which fulfil the following requirements:

• Meet the definition for a ‘body corporate’ as defined in section 1173(1) of the Companies Act 2006.
• Intend to carry on business following its re-domiciliation.
• Are solvent.
• Not subject to (and its proposed directors, persons with significant control or members are not subject to) asset freezes or director disqualifications sanctions.
• Provide all the information required to apply to re-domicile to the UK. This includes all the information that someone forming a company in the UK would provide as well as additional information. This includes confirmation that any authorisation or other action required by the departing jurisdiction has been given or will have been given on re-domiciliation and that the body corporate is not prevented from making the application because it is subject to a restriction on applying.

Under current proposals set out for public consultation, re-domiciliation to the UK will be available to bodies corporate located in a jurisdiction that permits outward re-domiciliation to the UK and which fulfil the following requirements:

• Meet the definition for a ‘body corporate’ as defined in section 1173(1) of the Companies Act 2006.
• Intend to carry on business following its re-domiciliation.
• Are solvent.
• Not subject to (and its proposed directors, persons with significant control or members are not subject to) asset freezes or director disqualifications sanctions.
• Provide all the information required to apply to re-domicile to the UK. This includes all the information that someone forming a company in the UK would provide as well as additional information. This includes confirmation that any authorisation or other action required by the departing jurisdiction has been given or will have been given on re-domiciliation and that the body corporate is not prevented from making the application because it is subject to a restriction on applying.

A corporate re-domiciliation regime will require primary legislation to implement the required changes to company, insolvency and tax legislation. The Government is committed to introducing legislation when parliamentary time allows.

Under current proposals set out for public consultation, re-domiciled companies will retain all criminal and civil liabilities, and all contracts, debts and other obligations, to which the re-domiciling body corporate was subject immediately before re-domiciliation.

To successfully re-domicile, companies will need to provide proof of de-registration in the departing jurisdiction within 60 days of registration in the UK. It is expected that the departing jurisdiction will satisfy itself that the body corporate has met any existing jurisdiction-specific liabilities that need to be met prior to approving its exit and de-registration.

Companies must also confirm in their application that any authorisation or other action required by the departing jurisdiction has been given or will have been given on re-domiciliation and that the body corporate is not prevented from making the application because it is subject to a restriction on applying with an offence for making a false or misleading statement in the application.

Once a body corporate has re-domiciled to the UK, it will be treated in the same way as a company originally incorporated in the UK . This includes relevant new requirements introduced by the Economic Crime and Corporate Transparency Act 2023, such as confirming that future activities will be lawful and for the proposed directors and persons of significant control to have their identities verified.

Under current proposals set out for public consultation, re-domiciled companies will retain all criminal and civil liabilities, and all contracts, debts and other obligations, to which the re-domiciling body corporate was subject immediately before re-domiciliation.

To successfully re-domicile, companies will need to provide proof of de-registration in the departing jurisdiction within 60 days of registration in the UK. It is expected that the departing jurisdiction will satisfy itself that the body corporate has met any existing jurisdiction-specific liabilities that need to be met prior to approving its exit and de-registration.

Companies must also confirm in their application that any authorisation or other action required by the departing jurisdiction has been given or will have been given on re-domiciliation and that the body corporate is not prevented from making the application because it is subject to a restriction on applying with an offence for making a false or misleading statement in the application.

Once a body corporate has re-domiciled to the UK, it will be treated in the same way as a company originally incorporated in the UK . This includes relevant new requirements introduced by the Economic Crime and Corporate Transparency Act 2023, such as confirming that future activities will be lawful and for the proposed directors and persons of significant control to have their identities verified.

Under current proposals set out for public consultation, re-domiciled companies will retain all criminal and civil liabilities, and all contracts, debts and other obligations, to which the re-domiciling body corporate was subject immediately before re-domiciliation.

To successfully re-domicile, companies will need to provide proof of de-registration in the departing jurisdiction within 60 days of registration in the UK. It is expected that the departing jurisdiction will satisfy itself that the body corporate has met any existing jurisdiction-specific liabilities that need to be met prior to approving its exit and de-registration.

Companies must also confirm in their application that any authorisation or other action required by the departing jurisdiction has been given or will have been given on re-domiciliation and that the body corporate is not prevented from making the application because it is subject to a restriction on applying with an offence for making a false or misleading statement in the application.

Once a body corporate has re-domiciled to the UK, it will be treated in the same way as a company originally incorporated in the UK . This includes relevant new requirements introduced by the Economic Crime and Corporate Transparency Act 2023, such as confirming that future activities will be lawful and for the proposed directors and persons of significant control to have their identities verified.

The Government has published an analytical paper alongside the consultation providing a high-level assessment of the likely impacts. Initial analysis suggests that the regime would help to make the UK more attractive to companies wishing to change their domicile and signal the UK’s openness to business, and position as a global centre. The impact on the UK economy is therefore expected to be positive, but the scale of that impact is uncertain. A further, more detailed assessment, incorporating the findings of the consultation, will be produced to accompany the legislation that introduces the re-domiciliation regime.

During the Department’s stakeholder engagement, some companies indicated that they decided against moving to the UK under the current system, which they found to be prohibitive. However, the Department is unable to estimate the overall number of non-UK companies that have been deterred from relocating to the UK under the current system as this is not information that is ordinarily published or announced by companies.

The Department for Business and Trade will continue to work closely with Companies House to ensure the regime will be implemented effectively and applications can be processed in a timely manner.

There is no single agreed definition of a high net worth individual, and taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some individuals may submit a P85 after leaving the UK if they are seeking a repayment of income tax, but this is not required in all cases.

Taxpayers within Self Assessment can indicate that they have become non‑resident. Self Assessment tax returns for the 2025–26 tax year are not due until 31 January 2027.

The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair. The introduction of a residence-based tax system is expected to raise £39.5bn by 2030-31 (as costed by the OBR last autumn), and the OBR have said that there is no firm evidence to change the estimated impact of the reforms on migration. As set out at Budget 2025, the Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance, including on competitiveness.

There is no single agreed definition of a high net worth individual, and taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some individuals may submit a P85 after leaving the UK if they are seeking a repayment of income tax, but this is not required in all cases.

Taxpayers within Self Assessment can indicate that they have become non‑resident. Self Assessment tax returns for the 2025–26 tax year are not due until 31 January 2027.

The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair. The introduction of a residence-based tax system is expected to raise £39.5bn by 2030-31 (as costed by the OBR last autumn), and the OBR have said that there is no firm evidence to change the estimated impact of the reforms on migration. As set out at Budget 2025, the Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance, including on competitiveness.