Claim a refund of Income Tax deducted from savings and investments (R40)

YouIf shouldyou’re useregistered thefor formSelf R40Assessment, toapply claimfor a repayment ifon eitheryour your:Self Assessment tax return.

• gross

  If investmentyou interestmeet orany share of grossthe propertySelf incomeAssessment iscriteria, £10,000you ormust less

• netcomplete landa andtax propertyreturn. income is £2,500 or less
• foreign dividends are £2,000 or less

Do not submit form R40 if you’re registered for Self Assessment or meet any of the Self Assessment criteria. You must complete a tax return.repayment.

If you (or the person you’re claiming for) live outside of the UK, you can claim personal allowances and tax refunds if you live abroad.

Payment Protection Insurance (PPI) claims

If you’d like to claim tax back on interest paid on a PPI claim, you need to send us a document which shows details of your PPI claim, including the:

• gross interest
• tax deducted from interest
• net interest

This document can be either:

• the final response letter from the company that made payment to you
• a certificate from the company that refunded you, to confirm the amount of tax deducted from the refund

If you do not have either of these, you can request them from the company that refunded you.

If your claim is for any other type of repayment, do not send us any personal records, tax certificates or vouchers with your form. We’ll contact you if we need these.

Before you start

You can make a claim for the current tax year and the previous 4 years. You need to submit a separate application for each tax year.

To submit an application on behalf of someone else, you must use the postal form. If you are applying on behalf of a child, you need to include their residential address on the form.

MakeRead surethe you R40 havenotes (ODT, details38.3 ofKB) yourto income,help foryou example:

• lettersfill fromin Departmentthe forform.

  If Workyou anduse Pensionsassistive (DWP)technology for(such stateas benefitsa —screen ifreader) paid

• Employmentand Supportneed Allowancea orversion Stateof Pension,this paymentsdocument arein madea everymore 4accessible weeks,format, notemail different.format@hmrc.gov.uk monthly
• bank and buildingtell societyus statementswhat (forformat interestyou receivedneed. onIt savings)
• dividendwill vouchers
• incomehelp statementsif fromyou truststell andus estates
• P60what andassistive P45technology fromyou ause.

  Apply pensionfor payera orrepayment employer

ToYou’ll useneed theto onlineeither:

• sign service,in youwith needyour a Government Gateway user ID and password.password If(if you do not have a user ID, you can create one when you makefirst yourtry claim.

  Maketo sign in)

• use your claimemail address to get a confirmation code that you can use to sign in

GetYou allwill ofget youra informationreference togethernumber beforethat you start.can use to track the progress of your claim.

StartApply now

Apply for a repayment by post

R40 print and post form

PDF, 314 KB, 5 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

1. Print the form.

2. Fill it in by hand.

3. Post it to HMRC.

If you’re claiming on behalf of someone else

If you’re making a claim for someone else and want the repayment to be paid to you, find out how to receive Income Tax or Pay As You Earn (PAYE) repayments on behalf of others.