A method of manufacturing a magnetic write head for perpendicular magnetic recording. The method includes the formation of a write pole over a substrate. A non-magnetic side gap layer is deposited and an ion milling is used to remove a portion of the substrate to lower the floor of the substrate. A sacrificial fill layer can then be deposited. A chemical mechanical polishing process can be used to remove the mask structure remaining as a remnant of the formation of the write pole, and then the sacrificial fill layer can be removed. A non-magnetic, electrically conductive material can be deposited to form a tailing gap, an a magnetic material can then be deposited to form a wrap around trailing shield.