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Where Taxpayers and Advisers Meet

HMRC paperwork required when returning to the UK

Morris_P
Posts: 1
Joined: Fri Jul 01, 2016 9:52 pm

HMRC paperwork required when returning to the UK

Postby Morris_P » Fri Jul 01, 2016 9:55 pm

I am a German citizen having resided in the UK until 12 September 2010 when I have left to take up employment in the Republic of Ireland without informing HMRC or any other UK authority. At a later date I have moved back to Germany where I am residing now. I am now planning to return to the UK to take up employment on 1 September 2016.
I have received a P45 back in 2010 but I am unsure if this form can be used with my new employer. Are there additional steps to be taken given I haven’t been residing in the UK after 12 September 2010?
Should I give the P45 form issued in 2010 to my new employer when taking up work later this year? Do I need to request a P85 with HMRC? What should I prepare to avoid having to pay emergency tax?

AmanSood
Posts: 215
Joined: Mon Jan 09, 2017 4:12 pm

Re: HMRC paperwork required when returning to the UK

Postby AmanSood » Thu Feb 16, 2017 10:13 am

Hi, your P45 from 2010 is no longer relevant. So when you are back in the UK and start your new employment, your employer will set you up on the payroll as having your first job and therefore you should not be on the emergency tax code. Likewise the P85 is no longer relevant as that applies when you leave the UK. In the year you left, it's likely you would have overpaid tax (if you were in employment) and given you didn't file the P85 the overpaid taxes wouldn't have been refunded. Worth reviewing the 2010 position to see if you can make a claim to HMRC for a refund.
Advising on UK employment, expatriate and personal taxes
aman.sood@e-taxconsulting.com.
+44 (0) 207 846 0155

SteLacca
Posts: 437
Joined: Fri Aug 07, 2015 2:17 pm

Re: HMRC paperwork required when returning to the UK

Postby SteLacca » Thu Feb 16, 2017 11:23 am

2010 - is time barred, no claim is possible unless HMRC allow a claim for Special Relief.


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