The P85 & CF83 Explained

If you're relocating from the UK to the UAE, two HMRC forms are absolutely essential:P85 (informing HMRC you’re leaving) and CF83 (maintaining your National Insurance record).

Without these, expats often face:– overpaid tax– rejected pension claims– unclear residency status– letters from HMRC years later

1. What Is the P85 Form?

Used to:– notify HMRC you’ve left the UK– request a tax refund– end PAYE– close out your residency status

Most movers should submit a P85 as soon as they relocate.

2. What Is the CF83 Form?

Used by expats who want to maintain their UK National Insurance record.

Reasons you may want this:– protect future state pension– avoid NI gaps– keep access to certain UK benefits later

3. Should You Pay Voluntary NI?

The UK state pension is based on 35 qualifying years.Many expats choose to pay Class 2 because it's extremely affordable and high-value.

4. Common Errors with P85/CF83

❌ Sending the wrong address

❌ Completing CF83 incorrectly (refusal risk!)

❌ Not sending flight details / work contracts

❌ Assuming HMRC updates your PAYE automatically

❌ Forgetting to file Self Assessment

5. Costs & Timelines

– P85: free, 12–16 weeks– CF83: £163–£907 per year depending on Class 2 or 3