RM3538 - Reviewing the claim form: Which forms you can accept
There is a list of forms at RM1262 which shows when they should be used. Claims made
- on behalf of a deceased taxpayer, a mentally incapacitated adult or a minor should be on form R40
- by a minor, or a taxpayer for a period when a minor, should be on form R40 or R40(SP)
- by or on behalf of non-individuals should be on the correct form
- in respect of mineral rights or royalties should be on the correct form.
Accept claims on the alternative forms shown in the table below provided they
- are fully completed
and
- give all the information which should be on the correct form.
| Correct form | Accept |
|---|---|
| R40 | R40(SP), a return form |
| R40(SP) | R40, a return form |
| R249 | R40, R40(SP) or a return form |