Here we provide an annotated form P85 example, to help migrant workers leaving the UK understand how to complete it. 

The elective deduction model – sometimes called the hybrid model - is where you are treated as employed for tax purposes (so that PAYE is operated) but self-employed for employment law purposes so that you do not get certain employment law rights. 

If you are new to umbrella working, you may be hearing lots of new words or phrases for the first time and not know what they mean. Here we break down 10 key phrases you need to understand.

HM Revenue & Customs (HMRC) use one to many campaigns to send a standard message to many customers. The aim of their one to many approach is to influence behaviour, so that customers are more likely to comply with their tax obligations. Our guidance explains the different types of one to many ...

Transitional protection is designed to ease the transition for claimants moving from tax credits and other legacy benefits to universal credit under the formal managed migration exercise. A similar transitional protection is available for tax credit claimants moving to pension credit on receipt of ...

Foreign income and gains (FIG) which arise from 6 April 2025 may be eligible for relief from UK tax if you meet certain residence conditions.