I have been approached by a man who left the UK a few weeks into the start of the 2012/13 tax year and is being chased for a tax return by HMRC. On the face of it, he had a small amount of income and can claim a full year of personal allowances, so no further tax obligations but should be due a refund.  On his P45 is a K tax code, which indicates he owes tax.  Can anyone advise how I determine how much of the tax (K Code) has already been paid through PAYE?  I decided the simplest thing for him would be to do a P85 with his P45 attached, and send to HMRC.  I suspect HMRC will still want that SA return - would you agree?

I would certainly do as you suggest, but accompany the P85 and P45 with a covering letter explaining the situation, and what his small amount of 2012/13 income was, and that he is due a refund. Additionally, in light of these facts, ask HMRC to forego the necessity to send in a tax return. Alternatively, why don't you just do a tax return, as HMRC are requesting? It is only going to cost you a bit of time, and perhaps save you lots of hassle.