UK - P86 no longer required
From 1st June 2010 the P86 form doesn't need to be completed by individuals anymore.
Form P86 had to be completed by individuals coming to live or work in the UK for the first time or following a period of absence. The form was used by HMRC when allocating a PAYE tax code to ensure the person paid the right amount of tax.
On the other hand, on leaving the UK to live or work abroad, individuals may still be required to submit Form P85 to HMRC. Form P85 asks for details relating to the person's circumstances before and after departure and is used to help determine whether or not the individual is still liable for UK tax or whether any refund might be due.
For more information please contact our team on +41 32 732 97 00.