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HMRC internal manual

Repayment Claims Manual

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


  • 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