I am leaving my job and permanently emigrating from UK to USA. My last pay check will be just after the new tax year in April. Due to some bonuses etc I've accumulated over the years but never cashed in, my final pay will be more than usual. My company says I will have to pay tax and NI on this as normal.

As I am leaving the UK and won't earn any more money from the UK during the next tax year, the money in this pay check should be less than the limit before I have to pay income tax etc. Therefore do I have to pay tax on this pay check, or am I able to claim it back?

I may work in the USA later in the UK tax year, if that makes any difference to my UK taxes. I am a UK citizen with no other citizenship or income.


The PAYE tax and NI will be deducted as usual. Send HMRC a P85 form to tell them you're emigrating, and they will refund the tax.

  • It might be helpful to add if he'd have to pay US income tax on UK earnings (I believe he would).
    – Andy
    Mar 10 '15 at 22:21
  • @Andy Why would I??
    – Bob
    Mar 11 '15 at 13:04
  • 1
    @Bob Because the USA taxes citizens and residents on their worldwide income: irs.gov/Individuals/International-Taxpayers/…
    – Andy
    Mar 11 '15 at 13:59
  • Also, given that the USA will likely tax the UK income, requesting a refund of UK taxes will mean UK taxes can't be used as a credit / deduction for US taxes (which I assume would be allowed).
    – Andy
    Mar 11 '15 at 14:12
  • @Andy I am not a US citizen.
    – Bob
    Mar 13 '15 at 19:35

Yes, You will have to pay the taxes at least initially but you'll most probably get a refund when you will file returns depending upon the amount and tax brackets in the UK.

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