#P85

[georgeshutcheson]

Form P85 - Claiming Income Tax Back When Leaving the UK

New Post has been published on https://www.fastaccountant.co.uk/form-p85/

Form P85 - Claiming Income Tax Back When Leaving the UK

If you’re planning to leave the UK and want to make sure your Income Tax is dealt with correctly, the HM Revenue & Customs has provided guidance on how to do so. By using form P85 or the online service, you can inform HMRC that you’re leaving the UK and may be entitled to a tax refund on leaving the UK. This article will guide you through the process of claiming back tax from your UK employment, whether you’ve lived and worked in the UK, left and might not be returning, or are working abroad full time for at least one tax year. Make sure to check your P45 for the necessary details and follow the steps provided to claim your tax refund on leaving the UK efficiently.

Overview

Get your Income Tax right if you’re leaving the UK using P85 Form

If you’re leaving the UK and want to ensure you get your Income Tax right, it’s important to follow the necessary steps outlined in form P85. This form allows you to inform HM Revenue & Customs (HMRC) that you’ve left or are leaving the UK and want to claim back any overpaid tax from your UK employment. Whether you’ve lived and worked in the UK, left the UK and may not be returning, or work abroad full time for at least one tax year, this article will guide you through the process of claiming back income tax when leaving the UK and ensuring you comply with the necessary requirements.

Before you start

Check your P45 for ‘details of employee leaving work’

Before beginning the process of claiming back tax on leaving the UK, be sure to check your P45 for any relevant information regarding your departure from your current employment. This information will be necessary when filling out the P85 form.

Inform HMRC if you have a home in the UK

It’s important to inform HMRC if you have a home in the UK, as this may affect your tax situation and eligibility for a tax refund on leaving UK.

Inform HMRC if you work full time outside of the UK

If you currently work full time outside of the UK, it’s crucial to notify HMRC of this information. Working full time outside of the UK may have an impact on your tax liability and eligibility for claiming income tax back when leaving the UK.

Inform HMRC if your salary is still paid in the UK

If your salary is still paid in the UK even though you’ve left the country, make sure to inform HMRC of this. It’s important for them to have up-to-date information on your employment and income to ensure accurate tax calculations.

Inform HMRC if you will spend time in the UK over the next 3 years

If you plan on spending any amount of time in the UK over the next 3 years, it’s essential to let HMRC know. This information may impact your tax residency status and potential tax obligations.

Claim online

Use the online service if you have a Government Gateway user ID and password

If you have a Government Gateway user ID and password, you can take advantage of the convenient online service for claiming leaving the UK tax back. This service allows for a streamlined process and ensures efficient communication with HMRC.

Print and post your claim if you have not left the UK yet

If you haven’t left the UK yet, you’ll need to print and post your claim instead of using the online service. This can still be a straightforward process, but be sure to follow the necessary steps outlined in the next section.

Print and post your claim

Start your claim online

To begin the process of claiming income tax back when leaving the UK, you can start your claim online. This will provide you with the necessary forms and information to ensure a smooth process.

Print the claim

Once you have completed the necessary forms online, you’ll need to print them out. Be sure to double-check that all the information is accurate and complete before proceeding.

Sign the declaration

Before sending in your claim for tax back when leaving the UK, make sure to sign the declaration section of the form. This verifies the accuracy of the information provided and confirms your understanding of the process.

Include your P45 if you have it

If you have a P45, be sure to include it with your claim for tax back when leaving the UK. This will provide further evidence of your employment and departure from your previous role.

Post it to HMRC

Once you have completed all the necessary steps, you can post your claim to HMRC. The address to send it to is:

Pay As You Earn, HM Revenue and Customs, P O Box BX9 1AS

What happens next

Payment or payable order

If you are due a repayment of tax back when leaving the UK, HMRC will make arrangements to either pay you directly or someone else on your behalf. This could involve sending you a payable order to your address or your nominee’s address, which can then be deposited into a bank account held in your or your nominee’s name.

Checking progress of your claim

After submitting your claim for tax back on leaving the UK, you will receive a reference number that you can use to track the progress of your claim. This allows you to stay informed about the status of your tax refund and any further steps that may be required.

Converting repayment to another currency or transferring it abroad

HMRC does not pay any fees for converting tax repayments into another currency or transferring them abroad. If you require your repayment in a different currency or need to transfer it overseas, you will need to make the necessary arrangements and cover any associated costs.

Keeping your UK bank account open until you receive the repayment

To avoid any fees or complications, it is recommended to keep your UK bank account open until you have received your tax repayment. This ensures that the repayment is received successfully and avoids any additional expenses.

[loopjumper]

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[taxduk]

How to Register for a UTR Number: Step-by-Step Guide for Self-Employed and Businesses

Navigating the world of taxes can be challenging, especially when you’re self-employed or managing a business. One of the most important numbers you’ll need is your Unique Taxpayer Reference (UTR) number. This unique 10-digit code is issued by HM Revenue & Customs (HMRC) and is essential for individuals and businesses to manage their taxes properly. Whether you're starting a freelance career, a new business, or just want to ensure your tax records are in order, understanding how to register for your UTR number is crucial.

In this comprehensive guide, we'll walk you through the process of applying for a UTR number, explain the essential tools like the HMRC CGT calculator, and explore other useful tax calculators such as the P85 tax refund calculator and 60 tax trap calculator. Whether you're a freelancer or running a small business, registering for a UTR is the first step toward ensuring that your tax affairs are in order.

What Is a UTR Number?

Before we delve into how to register for your UTR number, let’s first understand what it is. A Unique Taxpayer Reference (UTR) number is a 10-digit identifier used by HMRC to track your tax records. It’s unique to you (or your business) and is required for various tax-related activities. You'll need it for:

Filing your Self-Assessment tax return (if you're self-employed, a business owner, or have other taxable income).

Paying your income tax.

Setting up a payment plan with HMRC.

Your UTR number is crucial for managing your taxes effectively, and having one allows you to submit your Self-Assessment forms or deal with other HMRC matters efficiently.

Who Needs a UTR Number?

There are several types of people who will need a UTR number, including:

Self-Employed Individuals: If you’re running your own business, whether as a freelancer, contractor, or small business owner, you’ll need to register for a UTR number for tax purposes.

Business Owners: If you own a business, whether you are a sole trader, a partner in a business, or a limited company director, having a UTR number is required for submitting your Self-Assessment tax return and managing corporate tax obligations.

Landlords: If you earn income from renting out properties, you will likely need a UTR number to report your rental income to HMRC.

Individuals with Other Sources of Income: If you have income outside your employment (such as from investments, dividends, or self-employment), a UTR number is necessary for your self assessment online chat.

How to Apply for a UTR Number: Step-by-Step Guide

Now that you understand what a UTR number is and who needs one, let’s break down how to apply for it. Here’s a step-by-step guide:

Step 1: Determine If You Need a UTR Number

First, confirm whether you need a UTR number. If you're self-employed or planning to be, or if you are managing a business, you will most likely need one. For employees who are solely on PAYE (Pay As You Earn), you generally don’t need a UTR unless you have other sources of taxable income.

Step 2: Register for Self-Assessment with HMRC

If you’re self-employed or need to file a Self-Assessment tax return, you must register for Self-Assessment. This is where your UTR number comes into play.

To register for Self-Assessment:

Go to the HMRC Website: Visit the official HMRC Self-Assessment Registration Page and follow the instructions to begin the process.

Create an Online Account: You will need a Government Gateway account if you don’t already have one. This account will allow you to manage your taxes online, submit returns, and pay taxes.

Provide Your Personal Information: You will need to provide your details, including your National Insurance number, address, and other relevant information.

Submit Your Application: After providing the necessary details, HMRC will process your application and issue your UTR number. This may take up to 10 days if you are applying online.

If you’re applying as a business, you will need to follow a similar process but provide additional business-related information.

Step 3: Wait for Your UTR Number

Once you’ve registered, HMRC will issue you a UTR number. You will receive this number by post at your registered address within 10 days. For businesses, it can take up to 21 days for HMRC to issue a UTR number.

Step 4: Use Your UTR Number for Your Tax Returns

Once you receive your UTR number, you can begin using it for your tax-related activities, such as filing your Self-Assessment tax returns, paying your income tax, and dealing with other matters related to your tax liabilities.

If you’re filing your tax return online through HMRC's portal, your UTR number will be required to access your tax records and submit your returns.

Step 5: Keep Your UTR Number Safe

Your UTR number is confidential, and it’s crucial to keep it safe. Do not share it unless necessary, as it’s used to identify your tax records with HMRC.

Useful Tools for Tax Calculation and Refunds

Once you’ve registered for your UTR number and have started the process of filing your taxes, you might need other tools to help you calculate your taxes. These tools can simplify the process of tax calculation and ensure you're not overpaying.

1. HMRC CGT Calculator

If you’re selling assets like property or stocks and have to deal with capital gains tax uk property calculator, you’ll need to calculate how much tax you owe on the profit. The HMRC CGT calculator can help you calculate your CGT liability. It’s a straightforward online tool that allows you to input the sale price, purchase price, and associated costs, providing an estimate of your capital gains tax.

Using the HMRC CGT calculator ensures that you're calculating the correct tax based on your sales, helping you avoid under-reporting your gains and facing penalties from HMRC.

2. P85 Tax Refund Calculator

If you've left the UK for work or personal reasons and are owed a tax refund, the P85 tax refund calculator can help you determine if you're eligible for a refund. The P85 form is used when someone leaves the UK to work abroad, and the calculator helps ensure you get a refund for the excess taxes you've paid while living in the UK.

Using the P85 tax refund calculator is essential for individuals who have worked in the UK but no longer reside there. It will provide a clearer understanding of your tax situation and help you claim back any overpaid tax.

3. 60 Tax Trap Calculator

The 60 Tax Trap refers to the situation where individuals earning between £100,000 and £125,000 face a reduction in their personal allowance, which can lead to significantly higher taxes. The 60 tax trap calculator helps you determine if you're falling into this trap, showing you how much your personal allowance is being reduced and what impact it has on your tax liability.

By using the 60 tax trap calculator, you can see if you're eligible for any reliefs or adjustments and make necessary financial decisions to reduce your tax burden.

Conclusion

Registering for your UTR number is an essential step for anyone who is self-employed or running a business in the UK. It is the foundation for submitting your Self-Assessment tax return and staying compliant with HMRC. By following the steps outlined above, you can easily apply for and receive your UTR number, ensuring that you’re on the right track for your tax obligations.

Additionally, using tools such as the HMRC CGT calculator, p85 tax refund calculator, and 60 tax trap calculator can help you manage your tax situation effectively, reduce your tax liability, and identify opportunities for refunds. These resources simplify complex calculations and provide clarity on your financial situation, making your journey through the tax season much smoother.

Remember, accurate and timely filing of taxes is key to avoiding fines and ensuring that you meet all legal requirements. Whether you're just starting your business or need help with your tax calculations, these tools and your UTR number will guide you every step of the way.

[blueishspace]

(Something old and new, borrowed and blue p85)

Jimmy: I was proposing.

Scott: Oh, right. And I was about to say yes.

Jimmy: Well, let's do it seriously now.

Scott: Uh huh.

Jimmy: Scott, will you remarr-

Bdubs: Hi guys!

*Are you serious!?! Again*

Prev Next First

[bloopitynoot]

Reading TGCF: Chapter 33

For those who don't know, I am reading TGCF for the first time and sharing my thoughts!

If you have not read it, there will be spoilers! Consider this a warning.

Also- if you want to follow along, I am aiming to post updates daily. You can find all the posts in the tag Bloopitynoot reads TGCF. You can also check out the intro post for context on my read BUT if you followed along with my SVSSS read, the rules and vibe are the same.

I was really exhausted yesterday because it has been A Time. We had Charlie's appointment, but I have also been super busy with work and union things.

Charlie update: For those who didn't know, my sweet boy Charles had some super concerning bloodwork a month ago and his specialist appointment to get him checked out was Tuesday.

His appointment was 4 hours long they did a full blood panel, physical exam, and an ultrasound. Thankfully he doesn't appear to have any masses. They found a little heart murmur (they were not so concerned about it right now) and his liver did look darker than normal. They suspected he has a liver infection (our boy is on anti-biotics). In two weeks we will follow up with another blood test and see how his levels are.

But for now better than I thought to be honest. I was so scared it was cancer or fully liver failure.

Taking a breath, enjoying a comfort black tea

Let's get into chapter 33!!!

Oh buddy, over here neglecting prayers for his sad rain side quest. p73

Okay, but could he not give the rain hat to someone else, like Mu Qing or Feng Xin and have them do it while he took care of his own prayers? p74

ooof. And then in Xianle, they're just imprisoning refugees, because they make the land look less aesthetic. So gross. p75

Fuck. Again I am struggling with the themes ins this book. All these people blaming their issues on the refugees, poor, and non-citizens of xianle is so awful. I hate this rhetoric so much. It's too real right now. p78

Ah, my question from earlier was answered. The hat requires a shit-ton of spiritual power (probably why only he can really do it) p81

Expelling the refugees is just horrible. p83

Xie Lian is just running himself ragged with his day divided into thirds. Do heavenly officials have to sleep? p85

This is so dark. I literally had to put the book down and walk away for a second. The entire scene with the kid being ill and his father climbing the wall really fucked me up. :( p87

This chapter actually has me a little unwell.

I don't even have any comments

This was incredible hard to read. I can't help but drawing parallels to the the state of the world right now and it is really messing with me. Especially with the social othering and dehumanizing people based on their status as refugee or "other"; I can't.

[stevebattle]

Le Robot by Jean-Pierre Ponthieu (1971), France. “An accessory present in certain fashion photographs, the robot belongs to the field of technology and contributes to making the image of clothing more modern. Very recurrent in science fiction, yet rarely of the female gender, we find the presence of robots in fashion photography. In 1971, L'Officiel de la mode associated certain outfits with technological accessories of great importance within photography. Women pose next to a robot, becoming a character in its own right in the photograph, belonging to Jean-Pierre Ponthieu, “builder of the largest and smallest cars in the world and futuristic machines” … The women are dressed in suede, as indicated in the title "The Suede and the Robot" … and pose on either side of the machine, holding what appear to be telephones whose long antennas echo those of the machine robot. We also notice a certain correspondence between the static pose of the models and that of the robot, from the front, as well as between its orange color and that of the suede. If a strong link is established here by photography between fashion and science-fiction, let us note that this is still not a question of clothing meeting the characteristics of so-called space age fashion. The meaning of the image therefore relates as much to the clothing as to the context in which it is placed.” – Mode et science-fiction à la conquête de l'espace, by Gabrielle Moussafir (p85).

[forgeline]

Painstaking transformation. It's not easy building the world's finest custom made-to-order forged wheels, but it's worth it. This set of 18x12 Forgeline forged three piece CV3C wheels was built for Finch Performance and finished with Pearl Gray centers, Pearl Gray outers, and the optional engraved Forgeline logo after powder coat. Learn more about the CV3C (including sizes and pricing) at: https://www.forgeline.com/cv3c-concave/p85 🇺🇸🇺🇸🇺🇸

---------------- Wheel: Forgeline CV3C Type: Three Piece Forged Series: Concave Series Size: 18x12.0 Finish: Pearl Gray Centers with Pearl Gray Outers Options: Engraved Forgeline Logo After Powder Coat

[biboocat]

Father (1931) by Elizabeth von Arnim. This wonderful novel speaks to what is truly essential in our lives. I won’t describe the plot, but it’s a light, breezy read that is easy to follow and difficult to put down. The novel is full of laugh aloud humor (sometimes reminiscent of P.G. Wodehouse), drama, and wisdom and gives us some understanding of the tenuous status of women of the time. It’s a gem, and I wholeheartedly recommend it.

For those who wish to know something of the characters: Jennifer Dodge is a 33 yo unmarried woman who lives shuttered in dutiful servitude to her narcissistic father, Richard Dodge, a famous author. James Ollier is a kind, young parson who lives with his devoted but domineering older sister, Alice. The secondary characters: Netta Dodge, née Baines, Reverend Devenish, and the villagers are also quite entertaining.

——————————————————

Excerpts:

‘Are you Mr. Ollier?’ ‘Yes’, said Mr. Ollier very politely, at Jen’s question; and such was his deference, born in him to begin with, and vigorously fostered by his sister Alice, during his brief and cloistered life, that almost his answer had been, ‘I’m afraid so’. She inquired if she might speak to him. He courteously replied, ‘of course’ - and indeed anybody, at any time, could always speak to Mr. Ollier. Whatever he was doing, he left off doing it to be spoken to. He was a patient and attentive listener. He was the most amiable of young men. And his profile, which was weak, as perfect amiability, probably must be, had that about it, which turned the meek among his acquaintances into persons with wills. Hence, he was much liked. He restored flagging, self-respect, he revived decaying character. People known to their friends as lambs swashbuckled directly they got with Mr. Ollier. All downtrodden wives, all creatures of broken spirit or chronic anaemia, perked up when he appeared, and felt as they happily bullied him, that there was kick in them yet. p43-4

Wodehouseism: “That last remark of hers (Jen’s) had been quite nearly saucy. She being saucy! It astonished her, for she didn’t then know that it was James‘s outstanding characteristic to let loose naturalness in other people, and draw from them such sauce as they might contain.”

What a mercy it was that Alice was only his sister, and not his wife; for so at least, though he had to listen to her during the day, he hadn’t got to during the night. p62

p76 wisdom of appreciating nature’s sublime beauty

p78 wisdom of seeing beyond the obvious appearance of a person and appreciating the elements of fundamental compatibility

p79 wisdom of a minimal dwelling not requiring too much time and effort to maintain

I’ve got 100 a year, from my mother, she went on. Just enough to prevent my buying more things that I need, and then having to waste precious time, looking after them-just enough to live on and yet be free from possessions. It’s a great thing, to be free from possessions. p85

Wodehouseism: Evidently by his unpardonable brutality, fighting for that confounded basket, he had cut her to the quick…He hadn’t dreamed that she had a quick. p139

p157 wisdom of not brooding once the “milk is spilt”.

He said-he said-he hadn’t ever wanted to be a clergyman, and would be glad to come out of it and be what he called-what he called-an honest man. p258

[aryburn-trains]

LONG ISLAND RAIL ROAD/NEW YORK SUBWAYS--607 passing Woodside IB, + IRT 9570 by Peter Ehrlich Via Flickr: Alco FPA-4 607 was one of the last power packs in service on the LIRR as it leads a train of P85 coaches past Woodside. The IRT Redbirds above complete the scene. HDR image. March 12, 1999. © 2016 Peter Ehrlich

[ophelia333k]

2023年7月4日　どこでもない場所、超越愛（Vaporwave）

　楽天カードから督促状が届く。「楽天カードより大切なお知らせです。内容をご確認ください」という文章が中央にあって、背景は一面にびっしりと「Card Rakuten Card Rakuten Card Rakuten Card Rakuten Card Rakuten…」と同じ文字列が繰り返し印刷されている。この督促状を持って三月ウサギの庭園に赴いたのなら、お茶会に参加できるのかな？　と考えてみる。

＊＊＊

　Vaporwave。何年も前から漠然と聴くことはあっても、詳しいことはほとんど何も知らないという状態が続いていて、たとえば2019年12月号のユリイカ〈Vaporwave特集〉を買ったものの、ほとんど読まないまま放置する、というような状態だった。つまり、強い興味を持ってはいなかったわけだけど、今になって「Vaporwave」に対する興味が湧いてきたというか、自分とVaporwaveを接続する文脈が少しだけ見えた。

　元々、四流色夜空さん主宰の合同誌「ムジーク！ムジーク！ムジーク！」に寄稿した『枝がスルスルと伸びていく』という小説の元ネタとしてｔｅｌｅｐａｔｈ テレパシー能力者の「思い出」という曲およびPVを使っていたということがあり、それは感覚的な選択なので、書いているときはvaporwaveという文脈にほとんど意識的ではなかったのだけど、今にして思えばVaporwaveという文脈は自分にとって重要なのかもしれない。

　とりあえず、一から文章を書くのが億劫なので今日の自分のTwitterを引用すると、

〈自分がラブホテルの清掃をやりながらときどき感じていた空間の無-場所性（どこでもない場所〈nowhere〉の感覚、いま自分のいる場所がどこなのか分からなくなる感覚）は、Vaporwave的な反-場所性にも重なるはずで、それは村上春樹の『ダンス・ダンス・ダンス』が描く高度消費社会の迷宮性にも似ている〉（2023.07.04）

　という感覚がある。

　＊＊＊

　Vaporwaveに分類される音楽を聴くときに自分が強く感じるのは、第一に非-時間性であり、第二に、非-空間性（非-場所性と言った方がいいのかもしれない）。

　まず、時間に関して言うのなら、Vaporwaveが主に1980年代から1990年代にかけての大衆音楽のサンプリングと加工を基本としている以上、方向は過去を向いているはずなのだけれど、（木澤佐登志の言葉を借りるなら）同時に「失われた未来、ロストフューチャー」の幻影を見せるものでもあり、「もうひとつの世界（alternative world）」を幻視させるものでもある。

　そして、そこには奇妙な懐かしさ（実在しないはずのノスタルジー）と、対象の曖昧な喪失感（それはあらかじめ失われているものの喪失感）がある。

　空間に関しては、よくVaporwaveにおいて描かれるイメージの一つでもある、どこまでも続いていく平坦なショッピングモールに代表されるように、グローバル資本によって均質化された、〈どこでもない〉空間という性質。

　しかも、そのとき重要なのは、むしろ本来はそれが〈どこにでもある〉ということで、平坦な資本主義的空間（たとえばショッピングモール）が「どこにでも遍在している」からこそ、むしろ〈どこにもない場所〉として表象される。

　ボードリヤールの言うように、もはや私たちの周りには「オリジナル（＝モデル）」そのものがどこにも存在しておらず、存在するのはコピーの更なるコピーとしてのシミュラクル（イメージ）だけであり、そのような高度消費社会におけるシミュラクルとしての世界の加速の先に、Vaporwaveの反-空間性はあるのかもしれない。

　＊＊＊

　第三に、ニューエイジという文脈ももちろんあって、Vaporwave（たとえばｔｅｌｅｐａｔｈ テレパシー能力者とVAPERRORの「超越愛・テレヴァぺ」）を聴く時に、ある種の神秘的な空間が自分には見える。時間や空間を超越した、この宇宙の本源的な波のような力が自分の中へと入り込んでくる。というのは半分は嘘で半分はほんとうであり、Vaporwaveがニューエイジの文脈をサンプリングするのは、パロディであり風刺でしかないから。

　ここで、正直言ってVaporwaveがニューエイジの文脈に対してどの程度まで批判的なのかというのは図りかねるのだけど、そもそも文脈を辿るのなら、1960年代（言うまでもなく1968年には五月革命があり、日本ではたとえば佐世保エンタープライズ寄港阻止闘争があったし、アメリカでは反ベトナム戦争の流れもありつつ、ヒッピーたちが誕生する）のカウンターカルチャーに起源を発していて、しかし、結果として自己啓発や健康食品やマルチ商法という形で資本へと回収されたり、あるいはオウム真理教のように新宗教という形を取ることになる。

　と、必然的にニューエイジは堕落（つまり、消費社会という内部へと回収される）することになり、ここに俗流アンビエントの話もあるわけだけど、そう思うと、消費社会をパロディし風刺することと、ニューエイジ的文脈をパロディすることの間に連続性が見えてくる。

　＊＊＊

　ここで、ｔｅｌｅｐａｔｈ テレパシー能力者の話にまた戻ると、自分はある時期、たとえば「超越愛・テレヴァぺ」のようなアルバムを、眠剤を飲んで曖昧で脳みその奥に訳の分からないものが見えるような状態で聴き続けていて、だからこそ、当時はｔｅｌｅｐａｔｈ テレパシー能力者のアルバムの、深いエコーのかかった重低音が脳みその奥に響き、浮遊感の中、布団の中で見えているのか見えていないのかも分からない幻覚のようなもやばかりを見ていた。宇宙そのものと接続されているような、しかし深い孤独感もしくは海の底を回遊するような感覚もあって、そこで夢を見ていた。

　＊＊＊

　最後に、冒頭で引用したツイートにも感じることだけど、（高度消費社会を背景とした）Vaporwaveにおける非-場所性は、ある時期の村上春樹にも共通していると感じていて、その一つの例が『ダンス・ダンス・ダンス』およびそこに登場する「いるかホテル」であり、自分が何年も働いているいくつかのラブホテルの、窓のない内部でもある。 　 　村上春樹について言うのなら、村上春樹が1968年に早稲田大学に入学している以上、（彼が学生運動とは一定の距離を取っていたとはいえ）、70年代以降の間での転向の問題というのはあると思っていて、『ダンス・ダンス・ダンス』の主人公が広告業か何かをこなしながら、消費社会の中で（外面的にはそれなりに順調に）生きていながらもそこにはある種の罪責感があり、それゆえに「羊男」という影の存在が現れるのかもしれない。

　＊＊＊

　あと、村上龍の『MISSING　失われているもの』も、（直接的ではないけれど）「非-場所性」と「非-時間性」を感じるという意味で、近いものがあると思う。

　＊＊＊

　かなり長くなってしまっているし、明日は朝から夜まで授業なので早起きなのだけど、もう少しだけ書いてしまいたい。2019年12月に買ったユリイカの「vaporwave特集」を初めてまともに読んだ感想として、まず目についたのは木澤佐登志と、河南瑠莉だった。木澤佐登志については今更言うこともあまりないけれど、冒頭からｔｅｌｅｐａｔｈ テレパシー能力者の曲のタイトル（「あなたの愛は私の救世主です」、「永遠に夢」、「心と魂の核変換/私たちの感情は一緒になって」、「ほとんど幸せ」……）を引いていて、それを「その空疎さと無意味さゆえにほとんど泣きそうになるくらい甘美だ」と評価する。 　 〈それはどこまでも具体的な「意味」をすり抜けていく、蒸気のように霞消えていく「イメージ」を、彼岸の幻影（ヴィジョン）を追い求めていく……〉（p85）

　河南瑠莉はマーク・フィッシャー『資本主義リアリズム』の翻訳者で、加速主義とvaporwaveの深い繋がりを認めながらも、むしろVaporwaveに内在する「減速的な」美学について論じる。

　あとは、柴崎裕二の「Vaporwaveと俗流アンビエント　ニューエイジの消費主義的異形をめぐって」も、興味関心には近かった。

[blueishspace]

(Slay The Watcher route 8 p85)

Mumbo: Do we HAVE too?

Grian: Hmm.. yes, yes we do.

Mumbo: Well, I tried.

Grian: It wouldn't have worked but I appreciate the effort.

*Grian lunges*

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