Fill R40 online
Claim for repayment of tax deducted from savings and investments (R40)
Quick answer: Form R40 is used by UK residents to claim back Income Tax deducted from savings and investments when they do not need to fill in a Self Assessment tax return. You need a separate claim for each tax year. gov.uk lets you start the claim online. The current version is R40(M) HMRC 09/24, due You can claim for the current tax year and the previous 4 years.
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R40 in short
Form R40 is used by UK residents to claim back Income Tax deducted from savings and investments when they do not need to fill in a Self Assessment tax return. You need a separate claim for each tax year. gov.uk lets you start the claim online.
| Issued by | HM Revenue and Customs (HMRC) |
|---|---|
| Current version | R40(M) HMRC 09/24 (checked 2026-10-25) |
| Who fills it in | UK residents not registered for Self Assessment whose gross income from savings and investments is £10,000 or less, gross income from land and property is £10,000 or less, net income from land and property is £2,500 or less, and foreign dividends are within the year's dividend allowance. People living outside the UK use form R43 instead. |
| Who receives it | HM Revenue and Customs (HMRC). |
| Where to send it | gov.uk says to start the claim online. Evidence of tax deducted from interest must be sent by post to: Pay As You Earn, HM Revenue and Customs, BX9 1AS, United Kingdom. Claims made for someone else must be made by post using the postal form linked from the online service. |
| Deadline | You can claim for the current tax year and the previous 4 years. |
| Official links | Official page · Official PDF · Official instructions |
How to fill out R40, line by line
| Top of page 1 | Name, address and tax year Write your name and address in the space at the top left and the tax year you are claiming for in the 'Year to: 5 April' box. Use a separate form for each year. |
| Section 1, boxes 1.1 to 1.8 | Personal details Date of birth, National Insurance number, any change of name or address, phone number and agent details. Put X in box 1.8 if this is an interim claim made before the year ends. |
| Section 2, boxes 2.1 to 2.7 | UK employment income, pensions and state benefits Total pay and tax from your P60 or P45, the State Pension for the full year, other taxable benefits and other pensions with tax taken off. |
| Section 3, boxes 3.1 to 3.7 | UK interest and dividends Net interest, tax taken off and gross interest, untaxed interest and UK dividends. For joint accounts enter only your share. |
| Section 4, boxes 4.1 to 4.10 | Trust, settlement and estate income The trust's UTR, the net amounts received and tax paid, from the trust's income statement. |
| Section 5, boxes 5.1 to 5.5 | UK land and property Rental income, allowable expenses, profit or loss, and losses brought forward. |
| Section 6, boxes 6.1 to 6.12 | Foreign income Sterling amounts of foreign dividends, property income, interest and pensions with foreign tax taken off, and the country of origin. |
| Sections 7 and 8 | Other income and Gift Aid Chargeable event gains, other income and benefits, and Gift Aid payments made in the year. |
| Sections 9 and 10 | Blind Person's Allowance and Married Couple's Allowance Fill in only if registered blind or if you or your spouse or civil partner were born before 6 April 1935. |
| Section 11, boxes 11.1 to 11.5 | Repayment instructions Choose whether the repayment goes to you or a nominee. A professional nominee who charges a fee must give an Agent Reference Number. |
| Section 12, boxes 12.1 to 12.3 | Declaration Sign, date and write your full name in capitals. If signing for someone else, enter your capacity, for example parent, executor or attorney. |
Common mistakes to avoid
- Using the R40 when you have Capital Gains Tax to pay or are registered for Self Assessment. The notes say you must use a Self Assessment return instead.
- Using the R40 when you live outside the UK. Use form R43.
- Putting more than one tax year on one form. A separate claim is needed for each year.
- Claiming tax back on interest without sending the document from the payer showing gross interest, tax deducted and net interest.
- Sending other records or certificates when they are not asked for. The form says HMRC will contact you if it needs them.
- Entering the weekly or 4-weekly State Pension instead of the full amount for the year.
- Writing zeros, N/A or strike-throughs in boxes that do not apply.
Questions about R40
Can I claim online instead of using the paper R40?
Yes. gov.uk has a 'Start now' online service for R40 claims. If you claim for someone else, you must apply by post; the online service gives a link to the postal form.
How many years back can I claim?
The current tax year and the previous 4 years, with a separate application for each year.
What evidence do I need to send?
Only for tax deducted from interest: a document from the company that paid you showing gross interest, tax deducted and net interest. For other repayments, do not send evidence unless HMRC asks.
What if my income is above the R40 limits?
gov.uk says you must complete a Self Assessment tax return instead.
How long will a repayment take?
The form asks you to allow 4 weeks before contacting HMRC about your repayment.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the HM Revenue and Customs or any government agency. This page is general information, not legal or tax advice.