Form R40 "Claim for Repayment of Tax Deducted From Savings and Investments" - United Kingdom

What Is Form R40?

Form R40, Claim for Repayment of Tax Deducted from Savings and Investments, is a document used by individuals looking to claim a repayment of tax on their savings interest. This document allows individuals to make a repayment claim if they think they are entitled to it.

Alternate Names:

  • Tax Form R40;
  • HMRC Form R40;
  • R40 Tax Repayment Form.

The form was issued by the United Kingdom HM Revenue & Customs and was last revised on April 1, 2020. A printable R40 Form can be downloaded through the link below. This form is supposed to only be used by residents of the United Kingdom. If a non-resident would like to make a claim they can use Form R43, Claim to Personal Allowances and Tax Repayment by an Individual Not Resident in the UK.

It is important to note that individuals can only make a claim via Form R40 or Form R43 if they do not meet the self-assessment criteria provided on the official website of the government of the United Kingdom. If they do meet the criteria, they are supposed to make a claim on their Self Assessment Tax Return which can be filed online.

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How to Complete Form R40?

The R40 Tax Form consists of several large parts, namely:

  1. About the Individual. In the first part of the document, individuals must provide their personal details. It includes their name, national insurance number, and contact details. Additionally, individuals can indicate when is the best time to call them. Individuals can also state their agent's name, address, and phone number.
  2. Income, Pensions, and State Benefits. Here, individuals must designate a total income from all their employments, pensions, and other types of taxable state benefits.
  3. Interest and Dividends. Individuals are supposed to state the net interest they have received from banks, building societies, etc., and the amount of tax taken off it. If individuals have any untaxed interest, company dividends, or stock dividends they must designate them in this section of the form as well.
  4. Trust, Settlement, and Estate Income. Here individuals must indicate any type of income they have received from trusts, settlements, and their estate. They must indicate the Unique Taxpayer Reference (UTR) of the trust and the details of the income they have received from them.
  5. Land and Property. If individuals have any land or property in the United Kingdom that brings them profit, they must state the income they receive from it. They must also designate their losses from the current year and from other years which had to be paid recently and other expenses.
  6. Blind's Person Allowance. This part of the claim is supposed to be completed only if individuals are registered blind with a local authority, or another register.
  7. Signature and Date. At the end of the form, individuals must declare that the information they provided on the form is true and correct. Then they must put their signature and date.

Form R40 also contains other sections where individuals are required to provide details about their foreign income, gift aid, allowances, repayment details, and other types of information. A small part with guidelines on what to designate in the document is also included in the form.

Where to Send Form R40?

The completed R40 Tax Form should be posted to the United Kingdom HM Revenue & Customs at Pay-As-You-Earn, HM Revenue and Customs, BX9 1AS, United Kingdom. Nevertheless, before sending this form, individuals should check with the official website of the government of the United Kingdom in case any changes have taken place.

On that website, individuals are also offered an opportunity to apply for repayment online. To do so individuals will need their Government Gateway ID and their password, or they can create one while using the service. After applying, individuals will be provided with a reference number that they can use to track their claim.

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Download Form R40 "Claim for Repayment of Tax Deducted From Savings and Investments" - United Kingdom

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Claim for repayment of tax deducted
from savings and investments
If not already shown, please enter your name and address
Your reference
in this box to make sure that we can deal with your claim
Tax reference
Year to:
5 April
How to fill in this form
Please fill in this form with details of your income for the
Remember to:
above tax year. The enclosed R40 Notes will help you (but
• write inside the boxes, using black ink and capital letters
there’s not a note for every box on the form).
• if you make a mistake, cross it out and write the correct
information below it
If you’re not a UK resident, complete form R43.
• leave blank any boxes or sections that do not apply to you –
Do not send us any personal records, or tax certificates or
do not cross through them
vouchers with your form. We’ll contact you if we need these.
Please allow 4 weeks before contacting us about your
repayment. We’ll pay you as quickly as possible.
Cross out any mistakes and write the
correct information below
Use black ink and capital letters
2.7
Total of other pensions and retirement annuities,
11.2
before tax taken off
If you would like the payable order to go to your no
please enter in full the name, address and postcode
£
2.8
Tax taken off box 2.7
Personal details
1.1
1.5
Date of birth DD MM YYYY
Your agent’s name
1.2
1.6
National Insurance number 
Your agent’s address
1.3
Name and address – if it’s different from above.
Write the correct details underneath the wrong ones.
New address effective from
1.7
Your agent’s phone number
1.4
Your contact phone number and best time to call
Your phone number
1.8
If this is an interim claim and you expect to receive more
income before the end (5 April) of the above tax year,
put ‘X’ in the box
Best time to call
R40(M)
PAGE 1
HMRC 04/20
Claim for repayment of tax deducted
from savings and investments
If not already shown, please enter your name and address
Your reference
in this box to make sure that we can deal with your claim
Tax reference
Year to:
5 April
How to fill in this form
Please fill in this form with details of your income for the
Remember to:
above tax year. The enclosed R40 Notes will help you (but
• write inside the boxes, using black ink and capital letters
there’s not a note for every box on the form).
• if you make a mistake, cross it out and write the correct
information below it
If you’re not a UK resident, complete form R43.
• leave blank any boxes or sections that do not apply to you –
Do not send us any personal records, or tax certificates or
do not cross through them
vouchers with your form. We’ll contact you if we need these.
Please allow 4 weeks before contacting us about your
repayment. We’ll pay you as quickly as possible.
Cross out any mistakes and write the
correct information below
Use black ink and capital letters
2.7
Total of other pensions and retirement annuities,
11.2
before tax taken off
If you would like the payable order to go to your no
please enter in full the name, address and postcode
£
2.8
Tax taken off box 2.7
Personal details
1.1
1.5
Date of birth DD MM YYYY
Your agent’s name
1.2
1.6
National Insurance number 
Your agent’s address
1.3
Name and address – if it’s different from above.
Write the correct details underneath the wrong ones.
New address effective from
1.7
Your agent’s phone number
1.4
Your contact phone number and best time to call
Your phone number
1.8
If this is an interim claim and you expect to receive more
income before the end (5 April) of the above tax year,
put ‘X’ in the box
Best time to call
R40(M)
PAGE 1
HMRC 04/20
UK employment income, pensions and state benefits
2.1
2.6
Total pay from all employments, before tax taken off
Tax taken off any taxable Incapacity Benefit included
(from P60/P45)
in box 2.5
£
£
2.2
2.7
Tax taken off box 2.1 income
Total of other pensions and retirement annuities,
before tax taken off
£
£
2.3
State Pension – enter the amount you were entitled to
2.8
Tax taken off box 2.7
receive in the year not the weekly or 4 weekly amount.
Read the R40 notes
£
£
2.9
Flat rate expenses, professional subscriptions, etc
2.4
If you do not receive State Pension, put ‘X’ in the box
£
2.5
Total of other taxable state benefits
£
UK interest and dividends
With joint accounts, only enter your share of the interest received.
3.1
3.5
Net interest paid by banks, building societies etc, purchased
UK company dividends (but do not add on the tax credit)
life annuities and PPI payments – after tax taken off
£
£
3.6
Dividends from UK authorised unit trusts, open-ended
3.2
Tax taken off
investment companies and investment trusts (but do not
add on the tax credit)
£
£
3.3
Gross amount – the amount before tax taken off
3.7
Stock dividends – enter the appropriate amount in cash/
£
cash equivalent of the share capital – without any tax
3.4
Untaxed interest not included in box 3.3 (if you have more
£
than one account – read the R40 notes for boxes 3.1 to 3.7)
£
Trust, settlement and estate income
4.1
4.7
Unique Taxpayer Reference (UTR) of the trust
Tax paid on box 4.6 income
£
4.2
4.8
Net amount taxed at trust rate – after tax taken off
Net amount of dividend income
£
£
4.3
4.9
Tax paid on box 4.2 income
Tax credit on box 4.8 income
£
£
4.4
4.10
Net amount of non-savings income – after tax taken off
Income payments from settlor-interested trusts
£
£
4.5
4.11
Tax paid or tax credit on box 4.4 income
Net amount of dividend income – after tax taken off
£
£
4.6
4.12
Net amount of savings income – after tax taken off
Tax paid on box 4.11 income
£
£
R40(M)
PAGE 2
UK land and property
5.1
5.4
Income
Loss
£
£
5.2
5.5
Expenses allowable for tax
Land and property losses brought forward from
earlier years
£
£
5.3
Profit
£
Foreign income
Enter the sterling equivalent of your foreign income and tax paid. If there’s more than one country of origin,
give the additional details on a separate sheet. Enter foreign dividends of £300 or less.
If you’re a non-resident landlord, then foreign interest and foreign pensions need to be reported through self-assessment.
6.1
6.7
Foreign dividends (net amount)
Foreign tax taken off box 6.5 income
£
£
6.2
6.8
Foreign tax taken off box 6.1 income
Foreign interest and other savings
£
£
6.3
6.9
Foreign dividends eligible for tax credit (net amount)
Foreign tax taken off box 6.8 income
£
£
6.4
6.10
Foreign tax taken off box 6.3 income
Foreign pensions and any other foreign income
£
£
6.5
6.11
Foreign property income – before expenses
Foreign tax taken off box 6.10 income
£
£
6.6
6.12
Foreign property – expenses allowable for tax
Country of origin
£
Any other income and benefits
7.1
7.4
Chargeable event gains
Other income and benefits (gross amount)
£
£
7.2
7.5
Number of years
Tax taken off box 7.4
£
7.3
7.6
Tax treated as paid on box 7.1 income
Description of box 7.4 income
£
Gift Aid
8.1
8.3
Gift Aid payments made in the year of claim
Total of any ‘one-off’ payments included in box 8.1
£
£
8.2
8.4
Gift Aid payments made in the year of claim but
Gift Aid payments made after the end of the year of
treated as if made in the preceding year
claim but to be treated as if made in that year
£
£
R40(M)
PAGE 3
Blind Person’s Allowance
9.1
9.2
If you’re registered blind (severely sight impaired) with
Enter the name of the local authority, or other register
a local authority, or other register, put ‘X’ in the box
(or ‘Scotland’ or ‘Northern Ireland’, as appropriate)
Please also consider box 10.6 below
Married Couple’s Allowance
This allowance is only due if you, or your spouse or civil partner, were born before 6 April 1935.
10.1
10.5
To claim the full allowance, enter your spouse’s or
Enter the date of the marriage or civil partnership
civil partner’s full name
DD MM YYYY
10.6
Any unused Married Couple’s, or Blind Person’s
Allowance can be transferred from one spouse
10.2
or civil partner to the other – if you want us to
If, as a couple, you’ve already asked us to
give all of the minimum amount to your spouse
send you a form to do this, put ‘X’ in the box
or civil partner, put ‘X’ in the box
or you can download it from
www.gov.uk/government/publications/income-tax-notice-
10.3
If you’ve already agreed that half of the
of-transfer-of-surplus-income-tax-allowances-575t
minimum amount is to go to your spouse or
and attach it to this claim form.
civil partner, put ‘X’ in the box
10.4
Your spouse’s or civil partner’s date of birth if older
than you and you filled in boxes 10.1, 10.2 or 10.3
DD MM YYYY
Repayment instructions
11.1
11.2
Where should we send the repayment to?
If you would like the payable order to go to your nominee,
enter in full the name, address and postcode
Your address
Your nominee’s address
(go to question 11.2 to 11.3)
11.3
If your nominee is your adviser, enter their reference
Declaration –
Please make sure that you’ve read the R40 Notes at section 12.2 before signing
12.1
Sign and date this form and then write your full name (in capital letters) in the space provided
The information I’ve given on this form is correct and complete to the best of my knowledge.
Signature
Date
Name and title in capital letters
12.2
12.3
If you’ve signed on behalf of someone else, enter the
Tick this box if you do not need a claim form in future
capacity, for example, parent, executor, receiver, attorney
R40(M)
PAGE 4
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