Notes for completing form R40

Before you complete form R40 go to www.gov.uk/check-if-you-need-a-tax-return to see

if you need to fill in a Self Assessment tax return.
If you have a non-UK domicile, only include income received in, or remitted to, the UK.
If you’re not resident in the UK do not use this form. Please use form R43. Go to
www.gov.uk and search for R43.
To download notes and helpsheets go to www.gov.uk or you can phone the Self
Assessment Orderline on 0300 200 3610.
If you need more help with this form or need large print, braille or another format
telephone 0300 200 3300.

Introduction
These notes will help you complete the form R40. You need to complete a separate claim
for each tax year. The tax year starts on 6 April and finishes on the following 5 April.

If you’re claiming for yourself

Enter your name and address with postcode to the left in the whitespace at the top of the
form, use a separate line for each line of the address. Then complete the year you're
claiming repayment for in the box provided underneath. Do not enter anything else in this
space.

If your form is filled in by someone else

You’re responsible for the entries on the form. You need to read the notes for box 12.2 and
you must sign the form.

Claiming for someone who has died

Enter the deceased’s details. If you’re dealing with the tax affairs of someone who has
died, you can use the Tell Us Once service or give the capacitor information over the
telephone on the bereavement helpline. We will only correspond with the capacitor.
For more information, go to www.gov.uk/after-a-death.
Please complete the form with the deceased’s income, allowances and reliefs.
We’ll contact you when we’ve settled the deceased’s final tax position.

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Claiming a repayment on behalf of someone else
Enter their personal details in box 1.1 and 1.2. If you’re completing the form on behalf of a
minor, leave box 1.2 blank (unless they’ve already been given their National Insurance
number at the age of 15 years and 9 months).

Before you start

Please keep your entries within the boxes, leaving blank any boxes or sections that do not
apply. When completing the form make sure you leave boxes blank if you do not need to
add information to them — do not add zeros, strike through or write not applicable or N/A.
Use your income details, for example:
 letters from Department for Work and Pensions (DWP) for state benefits — if paid
 Employment Support Allowance or State Pension, payments are made every 4 weeks,
not monthly
 bank and building society statements (for interest received on savings)
 dividend vouchers
 income statements from trusts and estates
 P60 and P45 from a pension payer or employer

Students
Scholarship income and bursaries are usually exempt from tax. For more information, go
to www.gov.uk/1619-bursary-fund.

Capital gains
You must complete a Self Assessment tax return if you have Capital Gains Tax to pay,
even if overall you’re due a repayment of tax for the year, you must not complete the R40
but instead register for Self Assessment. The easiest way to register for Self Assessment
is online. Go to www.gov.uk/log-in-file-self-assessment-tax-return/register-if-yourenot-self-
employed.

Section 1 — Personal details

Box 1.8 — Interim claims
If you’re completing the form part-way through the year of claim and you expect to receive
more untaxed income before the year end (5 April) put ‘X’ in box 1.8.
Enclose an estimate for the whole year for each type of untaxed income you expect to
receive. We may ask for confirmation of these figures after the end of the year.

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Section 2 — UK employment income, pensions and
state benefits
Box 2.1 — Total pay from all employments
Please make sure that the figures entered in this section are correct and not rounded up.
Only complete the fields appropriate to you and do not enter zeros or cross through the
field if it’s not applicable.
Enter the total pay from your ‘P60 End of Year Certificate’ given to you by your employer.
If you left before 5 April, you’ll have been given a ‘P45 (Part 1A Details of employee
leaving work)’.

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Remember:
 if you had more than one job, add up the total pay from all your jobs during
the
tax year
 if you received any additional payments from your employer after you
received your P45 include this in box 2.1

Box 2.2 — Tax taken off income

Enter the total tax from your employment. If you paid tax on any post
termination payments, include the tax deducted.

Box 2.3 — State Pension

Enter the full amount you received for the year (not the weekly or 4 weekly amount), but do
not include:
 Christmas bonus
 Winter fuel payment
 Attendance Allowance
 Disability Living Allowance
 Pension Credits
 Personal Independence Payment (PIP)
If you deferred receipt of your State Pension enter the amounts of any lump sum you
received in boxes 7.4 to 7.6.

Box 2.4 — Total of other taxable state benefits

Add up the total and enter the amount if you received any of the following:
 Bereavement Allowance
 Widowed Parent’s Allowance
 pension paid by the Industrial Death Benefit scheme
 Carer’s Allowance or (in Scotland only) Carer Support Payment
 Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adop-
tion Pay or Shared Parental Bereavement Pay, but only if HM Revenue and Customs
(HMRC) paid you (not your employer) — ignore Maternity Allowance as
it’s not taxable
 Jobseeker’s Allowance, Employment and Support Allowance and taxable
Incapacity Benefit — if you:
o were claiming at 5 April, DWP will give you a form P60
o stopped claiming before 5 April, you’ll have been given a P45 — these forms
will give you the taxable amount (enter the ‘tax taken off’ amount in
box 2.5)

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 o had more than one claim during the year — add up all the taxable amounts
and tax

Box 2.6 — Total of other pensions and retirement annuities

Add together all other UK pensions you received in the year, such as occupational
pensions and retirement annuities. Your pension payer will give you a P60 or similar
statement. Please do not include purchased life annuities in this box, they go in boxes 3.1
to 3.3.

Section 3 — UK interest and dividends

If your savings or investment income exceeds £10,000 (before tax) you may need to fill in
a tax return.
There is a tax-free Personal Savings Allowance for savings income or interest of £1,000
for Basic Rate customers and £500 for Higher Rate customers – for more information,
go to www.gov.uk/government/publications/income-tax-personal-savings-allowance.

Only complete the fields appropriate to you and do not enter zeros or cross through the
field if it is not applicable.
Include income received from:
 building societies, banks and other deposit takers (including internet accounts) from
current and deposit accounts
 Government stocks — gilt-edged securities or gilts
 UK authorised unit trusts, open-ended investment companies and investment trusts
 National Savings and Investments products where tax is taken off before you receive it
(First Option Bonds — no longer available, Guaranteed Growth Bonds and Guaranteed
Income Bonds)
 National Savings and Investments products where no tax is taken off, such as Income
Bonds, Investment Account and Direct Saver
 company dividends from stocks and shares
 purchased life annuities
 investments paying interest in non-cash form
 PPI interest payments
UK interest and dividends income is taxed at the UK Income Tax rates for all UK (England,
Wales and Northern Ireland) and Scottish residents.

Joint savings and investments

If you own investments jointly, enter your share only.

Married couples and civil partners

Income from investments held in joint names is usually treated as belonging in equal
shares and each will be taxed on half of the income. However, if you hold the investments
in unequal shares, you can elect to be taxed on that basis.
If you made gifts to your children under 18, and those gifts produce more than £100
income (before tax) in a tax year, the income counts as your own and you must include
it on your own form.

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Exclude interest (or dividends or bonuses) from tax efficient investments, for example,
ISAs and PEPs, unless the ISA or PEP manager (or Savings Schemes Office, Liverpool)
has advised you that the income is taxable. If you’ve chosen to receive your gilt interest
without tax being taken off, enter the interest in box 3.4, not boxes 3.1 to 3.3.

Purchased life annuities

Include your income from a purchased life annuity in boxes 3.1 to 3.3. If you’ve completed
form R89 or your provider is a non-UK insurer, then the purchased life annuity may be paid
in gross and should be entered in box 3.4.

Accrued income
Accrued income securities include all interest-bearing securities, including permanent
interest-bearing shares (PIBS) in a building society, government loan stock (gilts) and
company loan stock, but not shares in a company or National Savings and Investments
certificates.
For more information, go to www.gov.uk/government/publications/accrued-income-
scheme-hs343-self-assessment-helpsheet/hs343-accrued-income-scheme-2016.

Claims can only be made on tax taken from bonds in the tax year that the bond matures
and the interest has actually been received, unless the interest has been paid into a
separate account after each year that the bond is held.

Box 3.1 — Net interest paid by banks, building societies, purchased life
annuities and PPI payments
As well as bank or building society interest, include interest from other deposit takers and
interest paid by UK authorised unit trusts (AUTs), open-ended investment companies
(OEICs) and investment trusts. See box 3.6 for dividends from:
 UK AUTs
 OEICs
 investment trusts

Box 3.2 — Tax taken off

The tax taken off your gross interest (which will go in box 3.3) results in your net interest
(box 3.1).

Box 3.3 — Gross amount

If the gross amount of interest is over £10,000, please complete a Self Assessment
Tax Return.
This is the amount before it was taxed. Banks and building societies no longer deduct tax
before paying interest. Enter the gross interest in box 3.4. Bank and building society
statements and passbooks may describe these payments differently. We need you to
provide details of each account on a separate sheet. Include account name, number, sort
code, interest received, and any tax taken off.

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Box 3.4 — If you get interest that has not been taxed at all
If you’ve an account or bond that pays interest without tax taken off — a ‘gross paying
account’ or bond — put the gross interest in box 3.4, not box 3.3.
Use box 3.4 for interest from government stocks where your interest is paid without tax
being taken off. We need you to provide details of each account on a separate sheet.
Include account name, number, sort code, interest received, and any tax taken off.

Box 3.5 — Gross amount of UK company dividends

There is a tax-free allowance for Dividend Income. For more information go to
www.gov.uk/tax-on-dividends.

Box 3.6 — Gross amount of dividends from UK authorised unit trusts

(AUTs), open-ended investment companies (OEICs) and investment
trusts
Dividend distributions from UK AUTs, OEICs and investment trusts go in box 3.6.
See 3.1 for interest from UK AUTs, OEICs and investment trusts.

Box 3.7 — Stock dividends

Complete this box if you received shares instead of a cash dividend, specifically if you
received a ‘stock’ dividend. The statement from the company should show the ‘appropriate
amount in cash’, or the ‘cash equivalent’ of the share capital, to enter in box 3.7.

Section 4 — Trust, settlement and estate income

Please only complete the fields appropriate to you and do not enter zeros or cross through
the field if it is not applicable.

Box 4.1 — Unique Taxpayer Reference (UTR) of the trust

Enter in box 4.1 the Unique Taxpayer Reference (UTR) of the Trust. You should find this
reference number on form R185 (Trust Income) or, R185 (Settlor) that the trustees give
you.

Boxes 4.2 to 4.10

Fill in boxes 4.2 to 4.10 if you received (or you’re treated as receiving)
a payment or were entitled to income from:
 an accumulation or discretionary trust
 an interest in possession trust
 a settlement
 the estate of a deceased person

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Box 4.8 — Income payments from settlor-interested trusts
Enter the actual amount of any income received from a settlor-interested discretionary
trust. This amount is treated as taxed and there will be no more tax to pay on it.

Box 4.9 — Net amount of dividend income

Enter any dividend income received.

Box 4.10 — Tax paid on box 4.9 income

Enter any tax paid on dividend income.
Do not enter income from unit trust schemes in this box. If there’s no Unique Tax
Reference (UTR) let us know the reason. If there’s more than one trust, please include any
additional UTR’s on a separate sheet.

Trust income
Use the information from form R185 (Trust Income) given to you by the trustees of the
trust. If you do not have an R185 (Trust Income) ask your trustees to provide one for you.
If you’ve entries on more than one line of your R185 (Trust Income) you should enter
figures for the amount and the tax paid or tax credit in the appropriate boxes. If you’re
entitled to untaxed income from a trust, enter that income in the boxes that deal with the
type of income concerned (for example, untaxed interest in box 3.4). If you want to claim
the trading or property income allowance enter the income in box 7.4 and the tax paid in
box 7.5. Instructions are provided on form R185 (Trust income).
For more information on trading and property allowance, go to www.gov.uk/guidance/tax-
free-allowances-on-property-and-trading-income.

Settlement income
Settlements include trusts and non-trust arrangements. If you’ve provided funds for
a settlement, its income may be treated as yours for tax purposes. For example, if:
 you or your spouse or civil partner can benefit from a trust of which you’re the settlor
(one where you provided funds)
 you gift assets or cash to a minor unmarried child and the income arising from all of
these gifts exceeds £100 (before tax) in any year
For more information, go to www.gov.uk/government/publications/trusts-and-settlements-
income-treated-as-the-settlors-hs270-self-assessment-helpsheet.

Estate income
This is income from the estate of a deceased person. If you received an asset that
produced income (for example, a bank account or a property that is let) and you’re entitled
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to that income from the deceased’s death, include it on your form, in the boxes that deal
with the type of income concerned. (For example, enter details of bank interest in boxes
3.1 to 3.3.)

Residuary beneficiaries
Special rules apply to the income from a deceased person’s estate paid to you if you’re
a beneficiary with an interest in the residue. Enter the information from the R185 (Estate
Income) you received from the personal representatives.

Section 5 — UK land and property

Please only complete the fields appropriate to you and do not enter zeros or cross through
the field if it is not applicable.

Box 5.1 — Income

If your share of gross income from property (before expenses) exceeds £10,000 you need
to fill in a tax return.
You need to complete a tax return if your net income from UK land and property exceeds
£2,500. Enter in box 5.1 the total income you received from land you own
or a property you let. If you own property jointly with your spouse or civil partner,
the income and tax are usually shared on a 50/50 basis. If you own the property in unequal
shares and made a valid election on form 17, enter the income and tax on
the unequal basis.
If you let property jointly with someone else, enter your share only.

Own home — ‘Rent a Room’

If you let a furnished room (or rooms) in your own home (but not if the room is used as
an office) and the total rent you receive is less than £7,500 in the year (£3,750 if you share
the income with someone else) you do not need to tell us about it.
For more information, go to www.gov.uk/government/publications/letting-rooms-in-your-
home-a-guide-for-resident-landlords/letting-rooms-in-your-home-a-guide-for-resident-
landlords.

Box 5.2 — Expenses allowable for tax

Generally, you can either claim the cost to you of letting your property, land, etc or you can
claim to deduct the £1,000 property allowance. You cannot claim both expenses and the
property allowance.
When working out the amount for each expense, exclude the proportion that represents
your personal use. Do not claim any personal expenses, or capital costs. Total your costs
and enter the figure into box 5.2. The most common types of expense include:
 rent, rates, insurance, ground rent you pay

 property repairs and maintenance

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  finance charges, including allowable loan interest — if you have finance costs asso-
ciated with a residential property some of these costs will not be allowable as an ex-
pense for tax purposes — for more details, go to www.gov.uk/guidance/changes-to-
tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies — if
you’re eligible for a tax reducer for any residential finance costs that are not allow-
able as an expense, then call 0300 200 3300 quoting ‘Landlord Relief’ — alternat-
ively, if you think that next year, you may need to register for Self Assessment be-
cause of your income from property, you may wish to register this year instead of
completing this form — for more information, go to www.gov.uk/renting-out-a-
property/paying-tax

 legal and professional — exclude the legal and professional expenses of a first let-
ting, if it’s for more than one year — this includes the legal costs of drawing up a
lease, or planning permission — however, you can claim the cost of renewing a
lease

 Cost of any services you provide, such as cleaning

 Cost of replacing domestic items — for residential lettings only

 advertising, stationery or property allowance

 property allowance — you can claim up to a maximum of £1,000, instead

of deducting expenses — if you’ve more than one property business, for example, a
UK and an overseas business, then the income from both businesses are combined
and only a single £1,000 allowance is available — you cannot claim more than your
income shown in box 5.1 — for more information, go to www.gov.uk/guidance/tax-
free-allowances-on-property-and-trading-income

Box 5.3 — Profit

Enter the profit in box 5.3.

Box 5.4 — Loss

Enter the loss in box 5.4, this is the value of box 5.2 minus the value of box 5.1.

Box 5.5 — Land and property losses brought forward from earlier years
We take off brought forward losses from the profit (box 5.3). If you made a loss
(box 5.4) add it to your existing brought forward losses and enter the total in this
box on next year’s form.

Section 6 — Foreign income

Please only complete the fields appropriate to you and do not enter zeros or cross through
the field if it is not applicable.
Foreign dividend income received of £2,000 or under should be declared on this form.
For larger amounts you’ll need to complete a Self Assessment tax return.

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If you received foreign dividends, income from foreign property or any other foreign income
(including pensions), complete boxes 6.1 to 6.12.
If you’ve an absolute entitlement to the income from a non-UK resident trust, or receive
income from a foreign estate, enter the information in boxes 6.1 to 6.12, according to the
nature of the income. Convert the foreign gross income and any tax deducted into the
sterling equivalent.
Any foreign tax paid is not repayable in the UK, you may be entitled to Foreign Tax Credit
Relief which reduces the UK tax chargeable on your foreign income. At boxes 6.1 and 6.3
do not add on the tax credit for dividends. You cannot claim a refund of tax credits on
foreign dividends.
If you claim foreign property expenses and you’re eligible for a tax reducer for any
residential finance costs that are not allowable as an expense, then call
0300 200 3300 quoting ‘Landlord Relief’. If you claim foreign property expenses,
you cannot also claim the property allowance.
If the company is an offshore fund and more than 60% of assets are invested in interest-
bearing assets, you must enter these dividends in box 6.8, not 6.1. You’re not entitled to a
tax credit for these dividends.
From April 2017 foreign pension income is taxed at the same tax rate as UK pension
income. Foreign Pension Allowance applies up to 31 March 2017.
If there’s more than one country of origin, please give the additional details.
If you’ve more than one property business (for example, a UK and an overseas business),
then the income from both is combined and only a single £1,000 allowance is available.
Find more information at 5.2 Expenses allowable for tax.

Section 7 — Any other income and benefits

Please only complete the fields appropriate to you and do not enter zeros or cross through
the field if it is not applicable.

Boxes 7.1 to 7.3 — Chargeable event gains, number of years and tax
treated as paid on box 7.1
If you made any gains on UK life insurance policies, life annuities or capital redemption
policies or received refunds of surplus funds from additional voluntary contributions, you
may need to fill in boxes 7.1 to 7.3. UK insurers must by law issue a certificate when a
gain has been made.
Use the information on your certificate to complete boxes 7.1 to 7.3. If you receive income
from an estate that relates to gains realised on certain insurance policies, use the
information on your form R185(Estate Income) to complete boxes 7.1 to 7.3. Most gains
from UK insurance policies are treated as having had tax deducted; this tax is not
repayable.
For more information, go to https://www.gov.uk/government/publications/gains-on-uk-life-
insurance-policies-hs320-self-assessment-helpsheet.
Most gains from foreign life insurance policies are not treated as having tax deducted. Fill
in boxes 6.10 and 6.11 if you’ve made a gain from a foreign policy.
If you’ve made gains from more than one policy, either UK or foreign, please give
additional details.

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If you’ve received a benefit because you owned, or contributed to the acquisition of,
a property (a ‘pre-owned asset’), please contact us.

Boxes 7.4 to 7.6 — Other income and benefits, tax taken off box 7.4 and
description of box 7.4 income
Use boxes 7.4 to 7.6 for other taxable income and benefits you’ve had in the year to 5
April. If you deferred receipt of your State Pension and have received a lump sum
payment, enter the amount received in box 7.4 and the tax taken off it in box 7.5. Only one
type of income should be entered here.

Section 8 — Gift Aid

Please only complete the fields appropriate to you and do not enter zeros or cross through
the field if it is not applicable.
Gift Aid is a tax relief for cash gifts to UK charities and Community Amateur Sports Clubs
(CASCs). The charity or CASC will ask you to give a declaration that you pay UK Income
Tax or Capital Gains Tax, they can then claim tax back from us.
If you’ve not paid an amount of UK Income Tax or Capital Gains Tax equal to the amount
the charity or CASC claims back on your gift, we’ll ask you to pay the difference (usually
by including it in your tax calculation).
If you pay tax at the higher rate you’re entitled to tax relief, the calculation works it out for
you.
If you were born before 6 April 1938, your Gift Aid payments could reduce your tax bill so
fill in box 1.1. We need your date of birth to work out your correct tax-free personal
allowances.

Box 8.1 — Gift Aid payments made in the year of claim

Enter the actual amounts given to charity. Do not include (in box 8.1 or anywhere else on
your form) any payments under Payroll Giving; those payments are taken off your salary
before your employer taxes it.

Box 8.2 — Gift Aid payments made in the year of claim but treated as if
made in the preceding year (not included in box 8.1)
If you’ve already asked us to treat payments made in the year of claim as if they had been
made in the preceding year, enter those payments in box 8.2.

Box 8.3 — Total of any ‘one-off’ payments included in box 8.1

To help us get your PAYE tax code right, if you have one, enter in box 8.3 any ‘one-off’
payments included in box 8.1. These will be Gift Aid payments made in the year of claim
that you do not intend to pay in the following year.

Box 8.4 — Gift Aid payments made after the end of the year of claim but
to be treated as if made in that year
You can treat Gift Aid payments, made after the end of the year of claim but before the
following 31 January, as if they were made in the year of claim, provided you do so by that
31 January. For more information, go to www.gov.uk/donating-to-charity.

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Other reliefs
For more information, go to www.gov.uk/income-tax-reliefs.

Section 9 — Blind Person’s Allowance

Please only complete the fields appropriate to you and do not enter zeros or cross through
the field if it is not applicable.
Put ‘X’ in box 9.1 and enter the name of the local authority in box 9.2 If you live in England
or Wales, and are:
 certified blind or severely sight impaired by an eye specialist
 on a local authority register of blind (severely sight impaired) people

Put ‘X’ in box 9.1 and enter ‘Scotland’ or ‘Northern Ireland’ in box 9.2 if you live in Scotland
or Northern Ireland and you’re:
 on a register
 not on a register but your eyesight is so bad it prevents you from doing any work for
which sight is essential

Section 10 — Married Couple’s Allowance

Please only complete the fields appropriate to you and do not enter zeros or cross through
the field if it is not applicable.

Transferring unused Blind Person’s Allowance

Any unused Blind Person’s Allowance can be transferred to your spouse or civil partner.
If you wish to transfer any unused allowance enter ‘X’ in box 10.6.

Married Couple’s Allowance

You can claim this allowance if all the following apply:
 you’re married or in a civil partnership
 you’re living with your spouse or civil partner
 one of you was born before 6 April 1935
For marriages before 5 December 2005, the husband’s income is used to work out Married
Couple’s Allowance. The allowance is given at 10% and could reduce the amount of tax
you pay.

Transfer of unused allowances

If you’ve any unused Married Couple’s Allowance or Blind Person’s Allowance for the year
of claim and want to transfer it to your spouse or civil partner, put ‘X’ in box 10.6.

Section 11 — Repayment instructions

Please make it clear if you want HMRC to make the cheque payable to you or your
nominee, by selecting one of the two options available on the form. If repaying your

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nominee, please ensure that the nominee’s name and address fields are correct and fully
completed.
If we calculate a repayment is due, we can send a cheque direct to:
 you at your home address
 your nominee’s address
If you wish your repayment to be paid to a nominee, please make sure that you provide
their name and full postal address, including postcode in box 11.4.

Nominees who are professionals charging a fee for their services will also need to:

 be registered on HMRC’s Agent Services Account (ASA) and provide their Agent
Reference Number (ARN) in box 11.3
 make sure that the name and address provided in box 11.4 matches their
registered business name and address on ASA

All other nominees do not need to provide an ARN, please just provide the name, full
address including postcode, and nominee customer reference if appropriate.

The cheque we will issue can only be paid into an account held in your name or your
nominees. Repayments cannot be made by BACS (Bankers Automated Clearing
Service).

Section 12 — Declaration
Please ensure that you sign and date your claim (forms signed with a future date will be
rejected) and that your signature is within the box provided.

If you’ve signed on behalf of someone else

You may claim on behalf of:
 an unmarried minor (someone under the age of 16 in Scotland or under 18 elsewhere)
— a grandparent cannot sign on behalf of a grandchild unless they’re the legal guard-
ian
 mentally incapacitated person
 an individual who’s granted you the power to act on their behalf
 someone who has died – Power of Attorneys that were in place cease after someone
has died, therefore an executor or administrator must sign the form
Form 64-8 does not provide authority to sign the R40; a power of attorney must be held.

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Claims should be made by:
 a parent or guardian on behalf of an unmarried minor
 an attorney authorised by an ordinary or general Power of Attorney
 the executor or administrator of the estate of someone who has died (the claim will
relate to income up to the date of death only)
Those who are 16 or over (in Scotland) or 18 (elsewhere) should complete this form
themselves.

Your rights and obligations

Your Charter explains what you can expect from us and what we expect from you.

How we use your information

HMRC is a Data Controller under the Data Protection Act 2018. We hold information for
the purposes specified in our notification to the Information Commissioner, including the
assessment and collection of tax and duties, the payment of benefits and the prevention
and detection of crime, and may use this information for any of them. We may get
information about you from others, or we may give information to them. If we do, it will only
be as the law permits to:
 check the accuracy of information
 prevent or detect crime
 protect public funds
We may check information we receive about you with what is already in our records.
This can include information provided by you, as well as by others, such as other
government departments or agencies and overseas tax and customs authorities.
We’ll not give information to anyone outside HMRC unless the law permits us to do so.

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