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HMRC internal manual

Repayment Claims Manual

Claims: Issue claim form: Issue form R85

You can issue a claim form R40 automatically.

Claims forms, unlike returns, do not include the TMA70/S8 notice. Do not issue a renewal claim form where the current claim has been made on an approved substitute claim form.

To issue a claim form automatically, use the instructions which follow.

Complete Prime Format as follows.

Field Entry
   
IDENTITY Your identity
PASSWORD Your password
FUNCTION CZ
NINO/REGISTER NO The reference number
YEAR Leave blank
DETAILS Leave blank

Make the following entry on Format 1.

Press SEND.

Complete Format 1 as follows.

Field Entry
   
AGENT SCREEN REQUIRED? Enter Y

Press SEND.

Complete Format 2 as follows.

Field Notes and action required  
     
CLAIM FORM TYPE The compatible entries are as follows  
  Claimant type Compatible claim form
  IND R40/R40SP/11PW
  RBS R63N
  TU R67
  RFS R69
  UFS R70
  OTHER Leave blank

 

CLAIM FORM TO BE ISSUED? Enter Y if you wish the claim form to be issued by the computer. You cannot enter Y if there is a Y in MANUAL CLAIM FORM?
   
YEAR Enter the last two numbers of the year for which you wish the claim form issued.

You must leave it blank where

  • you have not entered Y in CLAIM FORM TO BE ISSUED?
  • you want to issue a claim form for a year earlier than 1990-91
  • you want to issue a claim form for a year later than CYp1.
You must make an entry when there is a Y in CLAIM FORM TO BE ISSUED?    
  TO AGENT? Enter Y if you want the claim form to be sent to the agent.

You cannot enter Y if

  • there is not a Y in CLAIM FORM TO BE ISSUED?
  • there is no entry in either AGENT CODE or AGENT NAME
  • the agent is abroad but the claimant is not.

During the course of day to day work you will see claims where it is clear that the claimant is not liable to tax and should register their bank or building society account for gross interest. If you discover a suitable ‘R85’ case process the claim in the usual way (including issuing the R40 for the following year where appropriate) but also issue a letter to the claimant enclosing the R85 and R85 Helpsheet.

Note that from April 2016 the Personal Savings Allowance and Dividend Tax Allowance apply and repayments are not usually appropriate.