Krusty: the P85 isn't compulsory, and in some circumstances it's not very helpful. I moved here at the beginning of this calendar year (2008) and sent in my 2007/8 UK tax return with HS304, claiming split year treatment, and I got the tax refund fairly soon afterwards. I think completing the NR pages on the return, and HS304, gives HMRC much the same information as is on the P85. I asked about the French tax returns because all the written stuff I could track down focused on the latest French filing dates, rather than the earliest ones.