Form R40: Claim for Repayment of Tax

Fill in this form with details of your income for the tax year in Year to: 5 April. The R40 Notes will help you, but there's not a note for every box on the form. If you're not a UK resident, complete form R43.

If not already shown, enter your name and address in the box with Your reference and Tax reference to make sure that HMRC can deal with your claim.

Enter your Date of birth as DD MM YYYY in 1.1 and your National Insurance number in 1.2.

In 1.3, enter the Name and address if it's different, writing the correct details underneath the wrong ones, and the New address effective from.

Enter your contact phone number in 1.4.

Enter your agent's name in 1.5, your agent's address in 1.6 and your agent's phone number in 1.7.

If this is an interim claim and you expect to receive more income before the end (5 April) of the tax year, put 'X' in box 1.8.

Enter the Total pay from all employments, before tax taken off (from P60/P45), in 2.1 and the Tax taken off box 2.1 income in 2.2.

In 2.3, State Pension: enter the amount you were entitled to receive in the year, not the weekly or 4 weekly amount. Read the R40 notes.

Enter the Total of other taxable state benefits in 2.4 and the Tax taken off any taxable Incapacity Benefit included in box 2.4 in 2.5.

Enter the Total of other pensions and retirement annuities, before tax taken off, in 2.6 and the Tax taken off box 2.6 in 2.7.

With joint accounts, only enter your share of the interest received.

Enter the Net interest paid by banks, building societies etc , purchased life annuities and PPI payments, after tax taken off, in 3.1, the Tax taken off in 3.2 and the Gross amount, the amount before tax taken off, in 3.3.

Enter the Untaxed interest not included in box 3.3 in 3.4. If you have more than one account, read the R40 notes for boxes 3.1 to 3.7.

Enter the Gross amount of UK company dividends in 3.5, the Gross amount of Dividends from UK authorised unit trusts, open-ended investment companies and investment trusts in 3.6, and the Stock dividends in 3.7, the appropriate amount in cash/ cash equivalent of the share capital without any tax.

Enter Income in 5.1, Expenses allowable for tax in 5.2 and Profit in 5.3.

Enter Loss in 5.4 and Land and property losses brought forward from earlier years in 5.5.

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 £2,000 or less (checked October 20, 2026).

If you're a non-resident landlord, then foreign interest and foreign pensions need to be reported through self-assessment.

Enter the Gift Aid payments made in the year of claim in 8.1. In 8.2, enter the Gift Aid payments made in the year of claim but treated as if made in the preceding year. In 8.3, enter the Total of any 'one-off' payments included in box 8.1. In 8.4, enter the Gift Aid payments made after the end of the year of claim but to be treated as if made in that year.

If you're registered blind (severely sight impaired) with a local authority, or other register, put 'X' in box 9.1 and enter the name of the local authority, or other register (or 'Scotland' or 'Northern Ireland', as appropriate) in 9.2. Please also consider box 10.6.

The Married Couple's Allowance is only due if you, or your spouse or civil partner, were born before 6 April 1935.

To claim the full allowance, enter your spouse's or civil partner's full name in 10.1 and the date of the marriage or civil partnership as DD MM YYYY in 10.5.

If, as a couple, you've already asked HMRC to give all of the minimum amount to your spouse or civil partner, put 'X' in box 10.2. If you've already agreed that half of the minimum amount is to go to your spouse or civil partner, put 'X' in box 10.3.

Enter your spouse's or civil partner's date of birth as DD MM YYYY in 10.4 if older than you and you filled in boxes 10.1, 10.2 or 10.3.

Any unused Married Couple's, or Blind Person's Allowance can be transferred from one spouse or civil partner to the other. If you want HMRC to send you a form to do this, put 'X' in box 10.6, or you can download it and attach it to this claim form: www.gov.uk/government/publications/income-tax-notice-of-transfer-of-surplus-income-tax-allowances-575t.

Where should HMRC send the repayment to? Your address, or Your nominee's address (11.1).

If you would like the refund to go to your nominee, enter their name, address and Postcode in full in 11.4.

Are you nominating a professional acting on your behalf that charges a fee for their services? Yes or No (11.2). Nominees who are professionals charging a fee for their services will need to be registered on HMRC Agent Services Account (ASA) and provide their Agent Reference Number (ARN) in 11.3, and make sure that the name provided matches their registered business name on ASA to receive the refund. All other nominees do not need to provide an ARN.

Make sure that you've read the R40 Notes at section 12.2 before signing.

Sign in Signature, date this form in 12.1 and then write your full name (in capital letters) in the space provided as the Name and title in capital letters.

The information given on this form is correct and complete to the best of your knowledge.

If you've signed on behalf of someone else, enter the capacity in 12.2, for example, parent, executor, receiver, attorney.

Tick this box in 12.3 if you do not need a claim form in future.