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Get Your Income Tax Right If You’re Leaving the UK (P85 Guide)

Is This You?

You’ve decided it’s time to leave the UK — maybe to protect your wealth, relocate your family, or expand your business abroad. You’re ready for the move.

But then HMRC steps in with paperwork.
Form P85. Statutory Residence Tests. Split-year treatment.

One mistake here and you’re still legally “UK resident” on paper, meaning HMRC can chase you for years of tax — even while you live in Dubai.

GOV.UK gives you a form. We give you a 90-day exit plan — with paperwork that keeps HMRC off your back.

Real Questions This Blog Answers

  • Do I really need to file Form P85 if I’m leaving?
  • What happens if I forget — will HMRC keep taxing me?
  • How do I combine P85 with the Statutory Residence Test (SRT)?
  • Can I claim split-year treatment if I move in the middle of the tax year?
  • Does P85 protect me from double taxation when I settle in Dubai?

Why Form P85 Matters More Than You Think

Competitors like GOV.UK and Deloitte outline the rules. But they don’t connect the dots for wealthy founders and families.

Here’s what’s at stake:

  • Residency trap: Without P85, HMRC assumes you’re still UK-resident.
  • Double tax exposure: Miss the treaty application and you may pay UK tax on Dubai income.
  • Audit risk: If your filings don’t match your move, HMRC can open inquiries years later.

This isn’t just a form. It’s the foundation of a compliant exit.

Dubai Shift’s 90-Day Exit Timeline

Day 1–30: Secure Non-Residency

  • Run a Statutory Residence Test (SRT) to confirm your eligibility.
  • Prepare Form P85 for HMRC.
  • Document ties you’re cutting (property, work, family).

Day 31–60: Align Timing and Income

  • Use split-year treatment if moving mid-year.
  • Structure income so it falls into the non-UK portion.
  • Adjust dividend/bonus dates for maximum efficiency.

Day 61–90: Lock in Compliance

  • File P85 with HMRC.
  • Apply treaty protections to avoid double taxation.
  • Transfer retained profits into a Dubai Holding Company.
  • Finalise UAE residency and banking.

Case Study: The Founder Who Waited Too Long

A fintech founder moved to Dubai in 2022 but never filed Form P85. He thought residency “ended” once he got on the plane.

Two years later, HMRC assessed him as UK-resident on paper and demanded:

  • £280K in “unpaid” tax on his Dubai income
  • Late payment penalties and interest
  • An ongoing audit into his company accounts

Another founder in the same position came to Dubai Shift before leaving. We:

  • Filed Form P85 on day one.
  • Applied split-year treatment to protect £600K in earnings.
  • Structured retained profits under a Dubai HoldCo.

The result? £500K+ in tax saved and zero HMRC exposure.

Why Dubai Shift?

We don’t just hand you forms. We design exit strategies for UK millionaires.

Legally, we have a very strong team. We are licensed and fully compliant, with 100% capability to deliver 360-degree corporate relocation support. That means we don’t only file paperwork — we orchestrate every detail of your move:

  • Residency planning (SRT, P85, split-year treatment)
  • Exit charge protection and treaty application
  • Dubai Holding Company and family office structuring
  • Banking, property, and family relocation logistics

Where GOV.UK overwhelms and Deloitte explains, Dubai Shift executes — with the legal authority and concierge service that high-net-worth families demand.

Final Word from Haseena

“I’ve seen too many entrepreneurs lose hundreds of thousands because they treated P85 as a form instead of a strategy. At Dubai Shift, we built the 90-Day Exit Timeline so your move is compliant, simple, and HMRC-proof. With our licensed legal team and 360-degree relocation support, we make sure every part of your transition is secure — from your company structure to your family’s residency.”

What Next?

This article is part of Dubai Shift’s premium series on UK-to-Dubai migration. Want the full plan? Download the 90-Day Exit Timeline PDF or explore more at Dubai Shift.

Frequently Asked Questions

Yes. Without it, HMRC may still tax you as UK-resident.

You can claim split-year treatment to protect income earned after relocation.

No. It must be combined with the Statutory Residence Test (SRT) and proper structuring.

Not if you’re correctly non-resident and apply the UK–UAE treaty.

Services start at €15,000. Typical clients save £200K–£600K annually.

Haseena from Dubai
Haseena from Dubai
A founder, a Dubai insider, globally seasoned. Writing to you from the city I’ve always called home — but now see with fresh eyes.
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