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HM Revenue & Customs has issued a new Form P85 Leaving the UK - Getting  Your Tax Right which is supposed merely to update the form for the new statutory basis. The statutory basis is intended to take effect from 6 April 2013, although strictly still subject to the passage of the Finance Bill. As well as notifying HMRC that one is leaving the UK, it can serve to claim an in-year tax repayment.

Keen-eyed observers will note that (amongst others) there is a new Question 11 - "Are you resident in the UK up until the date of your leaving the UK?" The previous version of the P85 did not ask this question - perhaps understandable, given the complexity of the issue. That complexity has not yet lessened seeing as, elections aside, taxpayers will still often need to get to grips with the pre-statutory basis as well as the statutory basis. It may be that the point is meant only to be indicative.