Form

Claim a refund of Income Tax deducted from savings and investments (R40)

Apply for a repayment of tax on your savings interest if you do not complete a Self Assessment tax return.

Documents

Apply online (sign in using Government Gateway)

Apply by post

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Notes to help you fill in the form

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Details

How to make a claim

Make a repayment claim on your Self Assessment tax return if you’re registered for Self Assessment.

If you’re not registered for Self Assessment and you think you’ve paid too much tax on your savings you can claim a repayment by either:

  • using the online service
  • fill in the form on-screen, print it off and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

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

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 2014 to 2015 must be received by us by 5 April 2019. Every tax year needs a separate claim form.

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

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

How to claim on behalf of someone else

To claim a repayment on behalf of someone else (for example, who has died or is a minor):

  1. Print the postal form.
  2. Fill it in by hand.
  3. Post it 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.

Information 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 27 June 2018 + show all updates
  1. Link to R40 form updated.
  2. Question 3.4 on the postal form and boxes 3.3 and 3.4 of the notes to help you fill in the form have been updated.
  3. The 2018 to 2019 form and notes have been added to this page.
  4. The R40 and R40 notes (English and Welsh) have been updated to remove the section on bank or building society details.
  5. Claims must be made within 4 years of the end of the tax year you're claiming for.
  6. Information has been updated to clarify who should use this form to claim a refund of tax deducted from savings and investments.
  7. Rates, allowances and duties have been updated for the tax year 2017 to 2018.
  8. R40 Notes in Welsh has been updated to reflect the English changes.
  9. Information in the sub-section about Purchased life annuities has been updated.
  10. The 2016 form and notes has been added to this page.
  11. An online forms service is now available.
  12. Welsh version of the form and notes added.
  13. New address to send form R40 claims for repayment of tax deducted from savings and investments.
  14. The 2015 to 2016 form has been added to this page
  15. First published.