Income Tax

Find the forms you need and any associated guides, notes, helpsheets and supplementary pages

Tax refunds

R40 - Claim for repayment of tax deducted from savings and investments
Purpose
Use form R40 to claim a refund if you think you have paid too much tax on interest from your savings
P50 - Claiming tax back when you have stopped working
Purpose
Use form P50 to claim a refund unless you're claiming Jobseeker's Allowance, taxable Incapacity Benefit, Employment and Support Allowance or Carer's Allowance, or you expect to be working again within four weeks (if you are unemployed) or before 6 April (if you have retired)
R43 (2012) - Claim to personal allowances and tax repayment by an individual not resident in the UK
Purpose
If you're a non-resident, use form R43 to claim UK tax allowances or a tax refund
R43M - Repayment Claim - merchant seafarer
Purpose
If you're a merchant seafarer not resident in the UK or any other European Economic Area (EEA) State, use form R43M to claim a tax refund
R43M(SED) - Repayment Claim - EEA resident merchant seafarer
Purpose
If you're a merchant seafarer resident in a European Economic Area (EEA) State and not ordinarily resident in the UK, use form R43M(SED) to claim a tax refund
R27 - Reclaiming tax or paying tax when someone dies
Purpose
Use form R27 to finalise a deceased person's tax position and claim any refund due
R38 - Tax Claim
Purpose
Use form R38 to claim a tax refund when you have overpaid tax, and to authorise a representative to receive the payment on your behalf.

Top

Allowances and reliefs

18 - Transferring the Married Couple's Allowance
Purpose
Use form 18 to request a change in the way the minimum amount of Married Couple's Allowance is divided between you and your spouse or civil partner
575(T) - Notice of transfer of surplus Income Tax allowances for the tax year 2011-12
Purpose
Use form 575 to request a transfer of any unused Married Couple's Allowance or Blind Person's Allowance to your spouse or civil partner
P161 - Pension coding form
Purpose
Use form P161 Pension coding to tell us about your income if you're at or approaching State Pension age, or if you're a woman approaching age 65 - this will ensure you get any age-related allowances to which you're entitled
P161(W)(MAN) - Bereavement benefit coding form
Purpose
Use form P161 Bereavement benefit coding to tell us about changes to your income because your spouse or civil partner has died - this will help to make sure you pay the right tax as soon as possible
P87 - Tax relief for expenses of employment
Purpose
If you're an employee, use form P87 to claim tax relief on employment expenses you have had to pay during the tax year
P524 - Fees to examiners
Purpose
If you are an examiner and don't pay income tax, use form P524 to let your examination board know - you'll need to send the completed form to them

Top

Savings and investments

R40 - Claim for repayment of tax deducted from savings and investments
Purpose
Use form R40 to claim a refund if you think you have paid too much tax on interest from your savings
R86 - Application to receive a joint annuity without tax taken off
Purpose
Use form R86 to request that a joint annuity be paid without tax first being taken off
R89 - Application to receive an annuity without tax taken off
Purpose
Use form R89 to request that a purchased life annuity (PLA) be paid without tax first being taken off
R85 - Getting your interest without tax taken off (2011)
Purpose
Use form R85 to tell your bank or building society that you qualify for tax-free interest on your account
R105 - Application for a not ordinary resident saver to receive interest without tax taken off
Purpose
If you don't normally live in the UK, use form R105 to apply for tax-free interest from your bank or building society
R105 (AFA) - Application for a not ordinarily resident saver to receive an alternative finance receipt without tax taken off
Purpose
If you're a saver who doesn't normally live in the UK, use form R105 (AFA) to receive an alternative finance receipt without tax taken off
R105 (DAT) - Application by a Discretionary or Accumulation Trust to receive interest without tax taken off
Purpose
If you don't normally live in the UK, use form R105 (DAT) to apply for tax-free interest on your discretionary or accumulation trust bank or building society account
R105 (PR) - Deceased not ordinary resident investor: application to receive interest without tax taken off
Purpose
If you're a representative of a deceased investor who didn't normally live in the UK use form R105 (PR) to apply for tax free interest on their bank or building society account

Top

Record-keeping

P60 - End of Year Certificate
Purpose
If you're an employer you must provide form P60 to employees working for you at the end of the tax year. If you're an employee, keep your P60 as a record - you'll need it if you have to fill in a Self Assessment tax return or claim tax credits

Top

Leaving the UK

P85 - Leaving the UK - getting your tax right
Purpose
If you have left or are about to leave the UK use form P85 to inform HMRC of the reasons for leaving and the nature of any UK income you continue to receive

Top