The R40 repayment claim form

If you have paid income tax but are entitled to claim it back, you should complete the R40 Repayment Claim Form.

The R40 and guidance notes can be obtained from your local tax office. Once you have submitted a claim form for the first time, your tax office will send you a new one every year.

The form refers to a tax year (ending 5 April) in any of the previous six years. Unlike the tax return, there is no yearly submission deadline.

Documents required to complete the R40 repayment claim form

To complete an R40, several documents are required that show your taxable income and outgoings for the year you are claiming an income tax repayment.

P60/P45 forms (detailing employment/pension income)
The year's gross taxable income.
DSS retirement pension notification
This will either be: 52 x the weekly amount, or 13 x the four weekly amounts.
Annuity slips
The gross taxable amount and the tax deducted during the year.
Bank and building society year-end interest statements
The gross interest, net interest and tax deducted at source. A certificate, known as a "Section 352 certificate", should be provided by your account provider after 5 April. Alternatively, you can total the gross interest, tax deducted, and net amount shown on all statements between 6th April and the following 5th April.
Dividend counterfoils
You will need to total the net dividend and tax credit amounts for the year. Tax credits on dividend income are no longer repayable.
NSB interest
The gross interest credited your National Savings account during the year ended 5th April. For an ordinary account, the first £70 of interest is exempt from tax (£140 for joint account), although the details are still shown on the R40.
Deed of Covenant
If you made payments to a registered charity under a deed of covenant or gift aid, retain a copy of the covenant form. The net amount paid is required on the R40.

This page was last reviewed on 16 April 2007.
The information may not reflect changes in legislation made after this date.