Form

Claim for repayment of Income Tax deducted from savings and investments (R40)

Apply for a refund of tax on your savings interest if you don’t complete a Self Assessment tax return.

Documents

Apply online (sign in to or set up a Government Gateway account)

Apply by post

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Notes to help you fill in the form

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Details

To make a claim

If you’re registered for Self Assessment, make a claim on your Self Assessment tax return

If you’re not and you think you’ve paid too much tax on your savings, to claim a repayment you can either:

If you use the online form, you’ll get a reference number to use to track the progress of your form.

The time limit for making a claim is 4 years after the end of the tax year you are claiming for. For example, a claim for 2012 to 2013 must be received by us by 5 April 2017. Every claim year needs a separate claim form.

If you, or the person you’re claiming for live abroad, then you must submit a claim for repayment using the form R43.

If you meet any of the Self Assessment criteria, you must complete a tax return and not submit a R40 claim for repayment.

Claiming on behalf of someone else

To claim a repayment on behalf of someone else (who has died or is a minor), print the postal form, fill it in by hand and post to HMRC. You must include the residential address of the minor on the form.

Use the R40 notes to help you fill in the form.

What you need to fill in the form

You’ll need:

  • your National Insurance number (you’ll find this on your payslip, P60 or tax return)
  • your agent’s details (if you have an agent you want us to contact about your claim)
  • details of income from:
    • UK employment
    • UK pensions
    • taxable state benefits
    • pensions and annuities
    • UK interest
    • UK dividends
    • trusts
    • UK land and property
    • foreign income
    • any other income
  • the amount of any gift aid payments you made in the year of the claim
  • details of any allowances you want to claim
  • details of who you want us to make payment to
Published 4 April 2014
Last updated 6 December 2017 + show all updates
  1. Claims must be made within 4 years of the end of the tax year you're claiming for.
  2. Information has been updated to clarify who should use this form to claim a refund of tax deducted from savings and investments.
  3. Rates, allowances and duties have been updated for the tax year 2017 to 2018.
  4. R40 Notes in Welsh has been updated to reflect the English changes.
  5. Information in the sub-section about Purchased life annuities has been updated.
  6. The 2016 form and notes has been added to this page.
  7. An online forms service is now available.
  8. Welsh version of the form and notes added.
  9. New address to send form R40 claims for repayment of tax deducted from savings and investments.
  10. The 2015 to 2016 form has been added to this page
  11. First published.