R43 Notes (2009)
Guidance Notes for
These notes will help you to claim
a repayment using form R43(2009)
For the year
6 April 2008 to
5 April 2009
Contents Trust income . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11
Settlement income . . . . . . . . . . . . . . . . . . . . . . . .11
1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
Estate income . . . . . . . . . . . . . . . . . . . . . . . . . . . .11
Enquiries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
Residuary beneficiaries . . . . . . . . . . . . . . . . . . .11
2 Liability to UK tax as a non-resident . . . . . . . . . .3
Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 Absolute interests . . . . . . . . . . . . . . . . . . . . . . .12
Interest from UK Government FOTRA securities . . .3 C7 Other sources of income arising in the UK . . . . .12
Relief under a Double Taxation treaty . . . . . . . . . . .4 Income from employment in the UK . . . . . . . . . . .12
Capital Gains Tax . . . . . . . . . . . . . . . . . . . . . . . . . .4 Income from a trade, profession or vocation . . . . .12
3 Claims for allowances . . . . . . . . . . . . . . . . . . . . . .4 Other income from unit trusts . . . . . . . . . . . . . . . .12
4 When you can claim . . . . . . . . . . . . . . . . . . . . . . .5 Property income distributions paid by UK
5 Married couples and civil partners – joint income 5 Real Estate Investment Trusts ('UK-REITs') or
6 Tax vouchers . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 Property Authorised Investment Funds
7 How to fill in the form R43(2009) . . . . . . . . . . . .6 ('Property AIFs') . . . . . . . . . . . . . . . . . . . . . . . . . . .12
A Residence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . .13
B Personal details of claimant . . . . . . . . . . . . . . . . .6 C8 Gains on UK life insurance policies, life
C Income liable to UK Income Tax . . . . . . . . . . . . . .6 annuities and capital redemption policies . . . . .13
C1 Dividends from shares in UK companies, D Deductions paid out of income liable to tax,
distributions from UK authorised unit trusts including donations to UK charities . . . . . . . . . .13
and open-ended investment companies . . . . . . .6 Charitable donations and gifts . . . . . . . . . . . . . . . .13
C2 Interest and alternative finance receipts Loans qualifying for relief . . . . . . . . . . . . . . . . . . .14
from UK banks, building societies and Legally binding maintenance, alimony or
other deposit takers . . . . . . . . . . . . . . . . . . . . . . . 7 child support payments . . . . . . . . . . . . . . . . . . . . .14
Interest and alternative finance receipts that E Income from any UK Government FOTRA
have not had tax taken off . . . . . . . . . . . . . . . . . . . 7 securities from which UK tax has been
Interest and alternative finance receipts that taken off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14
have had tax taken off . . . . . . . . . . . . . . . . . . . . . . 7 F Claim for UK tax allowances . . . . . . . . . . . . . . . .14
Interest from National Savings & Investments (NS&I) 7 UK tax allowances . . . . . . . . . . . . . . . . . . . . . . . . .14
Other taxed interest . . . . . . . . . . . . . . . . . . . . . . . . 8 Starting rate for savings income . . . . . . . . . . . . . .15
C3 Property in the UK . . . . . . . . . . . . . . . . . . . . . . . .8 Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . .15
Property let jointly . . . . . . . . . . . . . . . . . . . . . . . . .9 F1 Personal allowance . . . . . . . . . . . . . . . . . . . . . . .15
Different rental business . . . . . . . . . . . . . . . . . . . . .9 F2 Age related married couple's
Furnished holiday letting . . . . . . . . . . . . . . . . . . . .9 allowance (MCA) . . . . . . . . . . . . . . . . . . . . . . . . .15
C4 UK State Pension and benefits from the F3 Blind person's allowance . . . . . . . . . . . . . . . . . .16
Department for Work and Pensions (DWP) . . . . .9
F4 Life Assurance Premium Relief (LAPR) . . . . . . . .16
State Pension lump sum . . . . . . . . . . . . . . . . . . .9
Incapacity Benefit . . . . . . . . . . . . . . . . . . . . . . . . . .9 F5 Not entitled to allowances . . . . . . . . . . . . . . . . .17
Other state benefits . . . . . . . . . . . . . . . . . . . . . . .10 G Payment details and authority . . . . . . . . . . . . . .17
C5 Work pensions and retirement annuities . . . . . .10 G1 Payment to a nominee . . . . . . . . . . . . . . . . . . . .17
Trivial pension commutation payments . . . . . . . .10 G2 Payment to you at another address . . . . . . . . . .17
Double taxation treaty claim . . . . . . . . . . . . . . . . .10
H Declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17
C6 Income from trusts or settlements, or
from estates of deceased persons . . . . . . . . . . . .11 If you have a complaint . . . . . . . . . . . . . . . . . . . .17
Privacy and Data Protection . . . . . . . . . . . . . . . .18
1 Introduction • email us at email@example.com (include the
word claim in the subject line)
These notes will help you as an individual who is not
resident in the UK, to: • write to us at the above address.
• claim UK tax allowances for the year from Enquiries
6 April 2008 to 5 April 2009, or
If we need to take a closer look at your claim, we must
• if you are not entitled to UK allowances, claim do so by:
repayment of some of the UK tax you have paid
for the year from 6 April 2008 to 5 April 2009. • 31 January 2011 if you make your claim by
30 January 2010, or
To make a claim, you need to fill in and sign form
R43(2009). The form asks for details of all your UK • between 12 and 15 months from the date of your
income and allowable expenses or deductions. claim (if made on or after 31 January 2010).
If you left the UK part way through the year 2008–09, We may ask you to send us evidence of UK tax taken
please show on the form your income for the whole off, such as tax deduction vouchers.
of the tax year, including income received from
6 April 2008 to the date of your departure. 2 Liability to UK tax as a non-resident
If there is not enough space on the form for you to Income Tax
enter the details asked for, make a list of the items on As a non-resident you are liable to UK Income Tax on
a separate piece of paper, put the total on the claim income you receive from UK sources. You are not
form and send the list with your claim. Your reference normally liable to UK Income Tax on income from:
number is in the top right corner of the front page
• interest, dividends or other annual payments
of the form. Write this number on all lists that
payable from sources outside the UK
• certain pensions paid out of UK funds in respect of
When you have filled in the form R43(2009) send it to:
Government service in Commonwealth countries.
HM Revenue & Customs Interest from UK Government FOTRA
Fitz Roy House
PO Box 46 If you are not ordinarily resident in the UK, you are not
Nottingham liable to UK Income Tax on interest from UK
England Government FOTRA securities, sometimes called 'gilts'.
NG2 1BD FOTRA stands for 'Free of Tax to Residents Abroad'.
Interest on FOTRA securities is normally paid with no
Please quote your reference number when contacting
UK Income Tax taken off.
us. You can:
If you are not ordinarily resident in the UK you do not
• phone us on +44 151 210 2222 (0845 070 0040 if need to enter details of this interest on the claim form
calling from the UK) R43(2009). But if you receive interest on FOTRA
securities with UK tax taken off, answer the question
and enter the income and tax in part E of form
R43(2009) to claim repayment of the tax.
Relief under a Double Taxation treaty b. you are resident in the Isle of Man or the
If you are a resident of a country which has a Double
Taxation treaty with the UK, you may be able to apply c. you have previously resided in the United Kingdom
for some of your income to be paid with no UK tax and are resident abroad for the sake of
(or a reduced rate of UK tax) taken off. The types of — your health, or
UK income for which this can usually be done are — the health of a member of your family who is
pensions, interest and royalties. resident with you
For more information: d. you are or have been employed in the service of
• go to www.hmrc.gov.uk and look for Residency the British Crown
within the Search facility, or e. you are employed in the service of any territory
• contact HM Revenue & Customs Residency (see under Her Majesty's protection
page 3 for our address and phone number) and tell f. you are employed in the service of a
us your country of residence and what UK income missionary society
you receive. We will send you a claim form.
g. you are a widow, widower or surviving civil partner
Capital Gains Tax whose late husband, wife or civil partner was
Gains (or losses) are made if you sell or pass on all, or employed in the service of the British Crown.
part of, something you own (an asset), such as
If you do not meet any of the conditions at a to g
company shares or property. You are not normally
above, you can claim the same UK tax allowances as
liable to UK Capital Gains Tax if you are not resident
a UK resident if:
and not ordinarily resident in the UK.
Help Sheet IR278 Temporary Non-Residents and h. you are a Commonwealth citizen. Nationals of the
Capital Gains Tax, available from www.hmrc.gov.uk following countries are Commonwealth citizens:
gives details of the circumstances in which temporary Antigua and Barbuda, Australia, The Bahamas,
non-residents may be liable to Capital Gains Tax. Bangladesh, Barbados, Belize, Botswana, Brunei
Darussalam, Cameroon, Canada, Cyprus, Dominica,
3 Claims for allowances Fiji, The Gambia, Ghana, Grenada, Guyana, India,
As a non-resident of the UK, you can claim the same Jamaica, Kenya, Kiribati, Lesotho, Malawi, Malaysia,
UK tax allowances as a UK resident if, at any time in Maldives, Malta, Mauritius, Mozambique, Namibia,
the tax year, you meet any of the following conditions: Nauru, New Zealand, Nigeria, Pakistan, Papua New
Guinea, St Kitts and Nevis, St Lucia, St Vincent and
a. you are a British citizen or a national of another the Grenadines, Samoa, Seychelles, Sierra Leone,
member state of the European Economic Area (EEA). Singapore, Solomon Islands, South Africa, Sri Lanka,
The EEA member states are: Austria, Belgium, Swaziland, Tonga, Trinidad and Tobago, Tuvalu,
Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Uganda, United Kingdom, United Republic of
Finland, France, Germany, Greece, Hungary, Iceland,
Tanzania, Vanuatu, Zambia, Zimbabwe.
Ireland, Italy, Latvia, Liechtenstein, Lithuania,
(Note: A Hong Kong citizen may only claim to
Luxembourg, Malta, Netherlands, Norway, Poland,
be a Commonwealth citizen if he/she is a British
Portugal, Romania, Slovakia, Slovenia, Spain,
Sweden and United Kingdom citizen, or a British overseas citizen, or a British
If you claim UK tax allowances because you meet one 4 When you can claim
of the conditions at i, j or k below, you will need to
You may claim for the year from 6 April 2008 to
have, or get, the documents shown. Do not send
5 April 2009 at any time up to 31 January 2015.
these documents with your claim. Keep them in case
we need to see them in support of your claim. You can claim before 5 April 2009, for example, as
soon as you have received all of your taxed income for
i. If you are a national of Israel, you must have a the year 2008–09. In certain circumstances you may
document (for example a passport) that shows you be able to claim in instalments; please ask about this if
are a national of Israel. you want to know more.
j. If you are a national who is also a resident of If you claim before 5 April 2009, give details for the
Argentina, Azerbaijan, Belarus, Bolivia, Bosnia and year up to the date of the claim and an estimate of the
Herzegovina, China, Côte d'Ivoire (Ivory Coast), figure for the full year. Make sure you note the
Croatia, Egypt, Indonesia, Japan, Jordan, estimate clearly 'Estimate for the full year'. We may ask
Kazakhstan, Korea, Macedonia, Montenegro, you to provide the actual figures after the end of the
Morocco, Oman, Philippines, Russian Federation, year. If you are making a claim before 5 April 2009
Serbia, Sudan, Switzerland, Taiwan, Tajikistan, and you expect to make another claim for 2008–09,
Thailand, Tunisia, Turkey, Turkmenistan, Ukraine, please write 'further claim for 2008–09 expected' in
Uzbekistan, Venezuela or Vietnam, you must get a any blank space on page 1 of the claim form.
certificate from the tax authority of your country of
We do not make instalment payments of £10 or less
residence stating that you are resident there for tax
during the tax year.
purposes for the period of your claim and have a
document (for example a passport) that shows that If you want to claim for a tax year before 2008–09:
you are a national of that country. • go to www.hmrc.gov.uk and look for R43 within
k. If you are a resident of Austria, Barbados, Belgium, the Search facility, or
Burma, Fiji, France, Germany, Greece, Ireland, • contact HM Revenue & Customs Residency (the
Kenya, Luxembourg, Mauritius, Namibia, phone number, postal address and email address
Netherlands, Portugal, Swaziland, Sweden, are on page 3)
Switzerland or Zambia, you must get a certificate
for the claim form R43 for the tax year for which you
from the tax authority of your country of residence
want to claim.
stating that you are resident there for tax purposes
for the period of your claim. (Note: If you are a 5 Married couples and civil partners –
resident, but not a citizen of Austria, Belgium, joint income
France, Germany, Kenya, Luxembourg, Mauritius,
Netherlands, Portugal, Sweden, Switzerland or You and your spouse or civil partner are treated
Zambia, you are not entitled to personal allowances separately for UK tax purposes. If you both wish to
if your income consists solely of dividends, interest claim a tax repayment, each of you will need to fill in
and royalties or any combination of them.) a form R43(2009).
If you and your spouse or civil partner live together,
income from investments held in joint names is usually
treated as if it belonged to the two of you in equal
shares. This rule applies even if you own the C Income liable to UK Income Tax
investments in unequal shares. If you do hold
investments jointly in unequal shares and you are C1 Dividends from shares in UK companies,
entitled to the income arising in proportion to those distributions from UK authorised unit trusts
shares, then you may make an election to be treated and open-ended investment companies
for tax on the actual basis. This election cannot be Boxes C1.1 and C1.2
backdated. If you would like further information or an
election form, please contact HM Revenue & Customs Your dividend vouchers show the amount of the
Residency. Our phone number, postal address and dividend paid and the tax credit.
email address are on page 3. Box C1.1
6 Tax vouchers Enter the total of your dividends. The dividend is the
There is no need to send tax vouchers with your claim, amount you actually receive.
but you should keep them safe in case we ask you for Box C1.2
them. If you have any doubt about how you have Enter the total of your tax credits and any notional
filled in the form, send your vouchers if you think it Income Tax.
will help us. Include here dividend distributions from UK authorised
7 How to fill in the form R43(2009) unit trusts and open-ended investment companies
(including distributions reinvested in units) if your
A Residence voucher shows a tax credit.
Tick the boxes that apply to you and give any Please note that:
additional information asked for. • tax credits on UK dividends are not payable to you
B Personal details of claimant • the notional Income Tax on stock dividends
(extra shares received instead of a cash dividend)
Fill in all the details asked for, including your: is not repayable.
• UK National Insurance number (if you have one) Therefore, if your UK income is made up only of
• date of birth dividends, or dividends and untaxed income, there
will be nothing to gain by making a claim to personal
allowances for the year 2008–09.
Property income distributions paid by UK
Real Estate Investment Trusts ('UK-REITs') or
Property Authorised Investment Funds
Do not include in boxes C1.1 and C1.2 any property
income distributions paid by UK Real Estate
Investment Trusts ('UK-REITs') or Property Authorised
Investment Funds ('Property AIFs'). Enter the details at
C7 'Other sources of income arising in the UK'.
C2 Interest and alternative finance receipts Box C2.9
from UK banks, building societies and other Enter here the amount of any other UK interest or
deposit takers alternative finance receipts with no tax taken off. If tax
Interest and alternative finance receipts that has been taken off it will be shown on the certificate
have not had tax taken off sent to you by the payer.
The following are not taxable and you should not
Boxes C2.1, C2.5 and C2.9
If no tax has been taken off, include the following:
• interest on National Savings & Investments (NS&I)
• interest from accounts with National Savings & Savings Certificates
• any interest from an Individual Savings Account (ISA)
• interest and alternative finance receipts from UK
• interest awarded by a UK court as part of an award
banks and/or building societies including UK
of damages for personal injury or death.
Interest on all UK Government FOTRA securities
• interest distributions from UK authorised unit trusts
beneficially owned by persons not ordinarily resident
and open-ended investment companies.
in the UK is not liable to UK tax. If you are not
Box C2.1 ordinarily resident you do not need to show such
Enter here the total of any interest received from income on the form.
National Savings & Investments: Interest and alternative finance receipts that
• Easy Access Savings Accounts (EASA) have had tax taken off
• Ordinary Accounts (except for the first £70) Boxes C2.2, C2.3, C2.4, C2.6, C2.7, C2.8, C2.10,
• Investment Accounts C2.11 and C2.12
• Capital Bonds, Fixed Rate Savings Bonds, Income Interest from National Savings & Investments
Bonds and Pensioners Guaranteed Income Bonds. (NS&I)
(Give the amount as shown on your statement. Show interest from National Savings & Investments
For Capital Bonds, the interest is shown on the (NS&I) Fixed Rate Savings Bonds as follows:
statement issued each April.)
Enter the total of gross amounts of interest (box C2.3
Enter the total of the amounts of interest or alternative plus box C2.4).
finance receipts received with no tax taken off because
you have declared to the payer that you are not Box C2.3
ordinarily resident in the UK. Include your share of Enter the total of the amounts received after tax
interest on a joint account (see note 5 on page 5). taken off.
Remember that you must tell the payer if you cease to
be not ordinarily resident in the UK and are no longer
entitled to receive the interest in full.
Box C2.4 C3 Property in the UK
Enter the total amount of tax taken off the interest. • If you have received rents with no tax taken off, fill
Where tax has been taken off: in boxes C3.1, C3.2 and C3.3.
• interest and alternative finance receipts from UK • If you have received rents with tax taken off, fill in
banks, building societies and other deposit takers boxes C3.4, C3.5, C3.6 and C3.7.
• interest distributions from UK authorised unit trusts Box C3.1 or box C3.4 Gross income
and open-ended investment companies including premiums
enter the amounts as follows: Enter the gross income from property in the UK
Box C2.6 including premiums. Rents or other receipts from
any right or interest you hold personally in UK land
Enter the total of the gross amounts of interest (box or property are treated as arising from a single
C2.7 plus box C2.8). rental business.
Box C2.7 All income arising to your business from any land and
Enter the total of the amounts of interest received or property in the UK forms part of that business. Income
credited to your account(s) or unit holding(s). is taxed when it is earned, even if you do not receive
the money or goods until later. Profits from a Rent a
Room furnished letting exceeding the exemption limit
Enter the total tax taken off the interest or alternative will be added to your other rental business income
finance receipts. (if any).
Other taxed interest Box C3.2 or box C3.5 Expenses and allowances
Interest from other UK sources, for example, loan You are entitled to deduct from your income any
interest and mortgage interest, should be shown expenses incurred for the purpose of earning the rental
as follows: business profits. You cannot deduct costs which you
Box C2.10 expend for a non-business purpose, such as your own
personal expenses. And you cannot deduct costs such
Enter the total of gross amounts of interest (box C2.11 as expenditure relating to the purchase of land or
plus box C2.12). property, or any loss you make on the sale of property.
Box C2.11 The main allowable expenses include rent, council tax,
insurance, ground rents, repairs and finance charges,
Enter the totals of the amounts received after tax
including interest, and the cost of any services provided
to tenants. Where a property is partly let, you should
Box C2.12 include only the expenses attributable to the part of
Enter the total amount of tax taken off the interest. the accommodation let.
Box C3.3 or box C3.6 Income after expenses
Enter the net income after deducting expenses (box
C3.1 minus box C3.2 or box C3.4 minus box C3.5).
Box C3.7 Income Tax taken off C4 UK State Pension and benefits from the
Enter the amount of tax taken off your UK property Department for Work and Pensions (DWP)
income. If your letting agent or tenant has taken off Box C4.1
Income Tax from your property income, he or she
Enter the full amount you were entitled to in 2008–09
must provide you with a certificate showing the
(not the weekly or four weekly amount), but do not
amount of the tax taken off. This will not be the same
as your Income Tax liability in respect of your property
income because the rules applied by your letting agent • any addition for a dependent child (but do include
or tenant under the non-resident landlords scheme are any addition for a dependent adult)
different from the rules for calculating your property • the Christmas bonus
income. You should enter the amount shown on
the certificate. • the winter fuel payment
• pension credits
Property let jointly
• Disability Living Allowance
If you own and let property jointly with one or more
other persons, you will need to calculate the overall • Attendance Allowance.
profit or loss arising from that property in 2008–09 State Pension lump sum
separately from any other property income to arrive at
your share. If you do not have any other income from Boxes C4.1A and C4.1B
land and property in the UK, that share alone will form If you have received a State Pension lump sum, please:
your rental business. If, however, you do have other
income from land and property in the UK, whether in • enter in box C4.1A the amount of the lump sum
your name alone or jointly owned with other people, and in box C4.1B the amount of Income Tax
your share from the jointly owned property will form taken off
a part of your rental business along with the other • attach a photocopy of the notification of the
income and expenditure for your other properties. lump sum award that you received from the
Different rental business Pension Service.
Rental business activities are treated as parts of a single If tax has not been taken off the lump sum at the
business where the activities are carried on by the correct rate for your income for 2008–09, we can
same person. Where different legal capacities are adjust the tax to the correct amount.
involved (such as trustees, executors and partners) Incapacity Benefit
different rental businesses will result.
Boxes C4.2 and C4.3
Furnished holiday letting
Enter here the amount of any taxable Incapacity
Special rules apply if you receive income from the Benefit you receive (all benefit awarded, except benefit
letting of furnished holiday accommodation. Ask us or paid during the first 28 weeks of incapacity).
your tax adviser for more information if you receive
any income from the letting of furnished holiday If you were claiming on 5 April, the Department for
accommodation. Work and Pensions will give you a form P60. If you
stopped claiming before 5 April, you will have been
given a P45. These forms will also give you the 'tax Do not include non-taxable pensions. These include
taken off' figure to go in box C4.3. war widow's pensions and certain pensions for wounds
or disability caused or aggravated by military service or
Other state benefits
for other war injuries.
Box C4.4 Trivial pension commutation payments
If you receive any of the following, add them up and
Registered pension schemes and life insurance
put the total in box C4.4. Show the type of benefit in
companies can pay 'trivial pension commutation
the box provided.
payments'. This means that instead of receiving a
• Bereavement Allowance or Widow's pension. small annual pension or annuity, a single lump sum
• Widowed Parent's Allowance or Widowed Mother's is paid. UK tax is taken off these amounts under the
Allowance (excluding any child dependency increase). normal PAYE (Pay As You Earn) rules.
• Industrial Death Benefit Pension (excluding If you have received a trivial pension commutation
Industrial Death Benefit Child Allowance). payment, please:
• Jobseeker's Allowance. If you were claiming on • include the amount of the lump sum in the total
5 April, the Department for Work and Pensions will figure that you enter in box C5.1 and the tax taken
give you a P60 – put the taxable amount on your off in box C5.2, and
form. If you stopped claiming during the year, you • attach Parts 2 and 3 of the form P45 that you
will have been given a P45 that tells you the taxable received from the payer of the lump sum.
amount. If you had more than one claim during the Box C5.2
year, add up all the taxable amounts.
Enter here the amount of any tax taken off by
• Carer's Allowance. Include any amount for the payer of your pension or trivial pension
a dependent adult but ignore any for a commutation payment.
Double taxation treaty claim
• Statutory Sick Pay, Statutory Maternity or Paternity
Pay, but only if we, HM Revenue & Customs, paid If you have previously claimed exemption from UK
you (not your employer). Ignore Maternity tax under a double taxation (DT) treaty for any of
Allowance – it is not taxable. the pensions or benefits you have shown in C4 or C5
of form R43(2009), enter in the boxes at C5:
C5 Work pensions and retirement annuities
• your reference number with HM Revenue & Customs
Box C5.1 • the date you made your claim.
Enter your total pension before any deductions
You can find out about DT treaty claims at
(include pensions for service in the Armed Forces)
www.hmrc.gov.uk To see if the UK has a DT treaty
and enter the name of the payer of your pension in
with your country of residence, use the Digest of
the box provided. Enclose a separate note with your
Double Taxation Treaties. It will tell you if exemption
claim form giving full details of any extra pension you
is available from UK tax on your pensions or benefits.
get for injuries at work, or for work related illness,
You can also download a claim form. If you need more
including the payer's name and address.
help, contact HM Revenue & Customs Residency (the
phone number, postal address and email address are the benefit of, your or your civil partner's minor
on page 3) and tell us your country of residence. children (under the age of 18) that are neither
married nor in a civil partnership.
C6 Income from trusts or settlements, or from
estates of deceased persons You can find more information in Help Sheet IR270
Trusts and settlements income treated as the settlor's
Boxes C6.1 to C6.3 available from www.hmrc.gov.uk
Enter details in the boxes in part C6 if you received Estate income
a payment or were entitled to income from a
discretionary or accumulation or interest in possession This is income from the estate of a deceased person.
trust, or from a settlement or from the estate of a If you receive either a specific sum of money or a
deceased person. Do not enter income from unit trusts specific asset from someone who has died you do not
in this part of the form. pay tax on these, so you should not include them on
form R43(2009). If the asset is one that produces
Trust income income (for example, a bank account or a property
The information you need to enter will be on form that is let) and you are entitled to that income from
R185 (Trust Income) given to you by the trustees of the deceased's death, you should include it on form
the trust. If you do not have an R185 (Trust Income) R43(2009), in the boxes that deal with the type of
ask your trustees to provide one for you. You do not income concerned. (For example, enter details of bank
have to send an R185 (Trust Income) with your claim. interest in boxes in part C2 or gains realised on certain
But we may be able to deal with your claim more insurance policies in the boxes in part C8.)
quickly if you do send us a copy of the R185 Residuary beneficiaries
Special rules apply to the income from a deceased
If you are the beneficiary of a bare trust, where you person's estate paid to you if you are a beneficiary
have an absolute right to the income and capital from who has an interest in the residue. The residue is what
the trust, do not include this income here. You should is left in the estate after the personal representatives
include it in the boxes on the form that deal with the have provided for all legacies and expenses. The
type of income concerned (for example, you should personal representatives should give you a statement
enter details of building society interest in the boxes on form R185 (Estate Income) showing any payments
in part C2). to you treated as income and the tax treated as paid
Settlement income on that income. Please enter that information in part
C6. You do not have to send an R185 (Estate Income)
Settlements include trusts and non-trust arrangements.
with your claim, but you should keep it safe in case we
If you have provided funds for a settlement, its
ask to see it.
income may be treated as yours for tax purposes.
For example if:
• you or your spouse or your civil partner can benefit
from a trust of which you are the settlor (one where
you provided funds)
• capital or income of the settlement is paid to, or for
Absolute interests Examples of the types of income to include at C7 are:
If you have an interest in the income and capital of Income from employment in the UK
the residue, you are treated as receiving an amount If you are not resident in the UK, you are liable to UK
of income. This is based on your share of the estate tax on the full amount of your earnings for duties
income, after deducting allowable expenses. The carried out (or treated as carried out) in the UK. If you
personal representatives should give you a statement are in Crown employment, your earnings from that
on form R185 (Estate Income), showing the amount of employment are subject to United Kingdom tax
income that should be included on your form and the irrespective of your residence status or the place where
tax treated as paid on that income. Please enter that the duties of the Crown employment were performed.
information in part C6. You do not have to send an If you are employed in the UK, your employer must
R185 (Estate Income) with your claim, but you should give you a record of your pay and tax, so if you were
keep it safe in case we ask to see it. working on 5 April 2009 you will get a P60 End of Year
C7 Other sources of income arising in the UK Certificate. If you left your UK employment before
5 April 2009, you will have been given a P45 (Part 1A).
Box C7.1 Enter at C7.1 of the R43(2009) the amount of pay:
Enter all other income from UK sources that you have • from the 'in this employment' box on the P60, or
not included in parts C1 to C6 of the form. Use the • from the 'total pay in this employment' box on
box provided in part C7 to enter the type of income the P45.
you received. For UK employment income, give your
employer's name and address and your job title. Attach Income from a trade, profession or vocation
a separate piece of paper if you need more room. Enter your profits for the year 2008–09. However, if
you started your business during the year ended
If you had income from more than one source, add
5 April 2009 and the first period for which you will
up all the amounts of income and enter the total in
make up accounts falls after the date of your claim,
write 'profits to be agreed'. Enter the nature of trade
Box C7.2 or business (including farming, market gardening and
Enter the total amount of UK Income Tax paid or taken the occupation of land for commercial purposes), the
off the income you have entered in box C7.1. address and the business name if it is different from
yours, in the box provided.
If UK tax has been taken off any item at a reduced rate
because double taxation treaty relief has been given, Other income from unit trusts
please enclose a note with your claim giving details of: Show income from UK unit trusts (including income
reinvested in units) if your voucher shows Income Tax
• the source of the income
taken off at the basic rate (20% in 2008–09).
• the amount of the income
Property income distributions paid by UK Real
• the reduced rate of tax taken off. Estate Investment Trusts ('UK-REITs') or Property
Authorised Investment Funds ('Property AIFs')
Show property income distributions paid by UK
Real Estate Investment Trusts ('UK-REITs') or Property
Authorised Investment Funds ('Property AIFs'). Property
income distributions are paid with Income Tax taken • whether there is any lower rate 'tax treated as paid'
off at the basic rate (20% in 2008–09). on the gain and if so, the amount.
Other Income First make sure the gain is taxable in 2008–09. The
Enter the total of any other taxable UK income you certificate may show one date relating to the event
received in box C7.1, with the UK tax in box C7.2. giving rise to the gain or it may include two dates.
If the certificate only shows one date then this is the
C8 Gains on UK life insurance policies,
date of the event. If this is in the year ended
life annuities and capital redemption 5 April 2009, enter the gain on form R43(2009).
policies, boxes C8.1 and C8.2
If the certificate shows two dates relating to the event,
Include at C8 any gains from life insurance policies, then only enter the gain on form R43(2009) if the later
life annuities and capital redemption policies taken date is the final day of the 'insurance year' (which may
out with a UK life insurance company or a UK also be referred to as a 'policy year'). This is usually a
friendly society. 12 month period beginning on the anniversary of the
In these notes, 'gains' are chargeable event gains date on which you took out the policy.
which are taxable as income. They are included in So, if the certificate shows that:
income for all purposes, including entitlement to age-
• there is no tax to be treated as paid on the gain,
related personal allowances. Insurers sometimes refer
enter the amount of the gain in box C8.1
to them as 'chargeable gains' but they are not capital
gains so reliefs allowable in calculating capital gains • tax is treated as paid on the gain, enter the amount
cannot be set against them. of the gain in the box C8.1 and the amount of tax
treated as paid in box C8.2.
UK insurers are required by law to issue a certificate if
they know a gain has been made on a life insurance Do not include at C8 details of retirement annuities.
policy, life annuity or capital redemption policy. In See C5 'Work pensions and retirement annuities'.
most cases therefore, if you have made a gain you will For full details about chargeable event gains, see
have received a certificate reporting the gain, either Help Sheet IR320 Gains on UK life insurance policies,
directly from the insurer or indirectly via trustees or available from www.hmrc.gov.uk
D Deductions paid out of income liable
Not all payments from life insurance policies, life
annuities and capital redemption policies give rise to
to UK tax, including donations to
gains. If your insurer has sent you a certificate in UK charities
connection with a policy you own or used to own, or Charitable donations and gifts
sent such a certificate to the trustees of a trust you
created or contributed to, you will have made a gain Gift Aid is a tax relief for cash gifts to UK charities and
which you should include at C8 of form R43(2009). Community Amateur Sports Clubs (CASCs).
The certificate will tell you: The charity or CASC will ask you to give a declaration
• the type of event giving rise to the gain and the that you pay UK Income Tax and/or Capital Gains Tax
date when it occurred – they can then claim tax back from HM Revenue &
Customs. If you have not paid an amount of Income
• the amount of the gain or Capital Gains Tax equal to the amount the charity
or CASC claims back on your gift, you may have to • plant or machinery for your work.
pay the difference to us. For more information go to www.hmrc.gov.uk or
If you have been making charitable payments under a contact HM Revenue & Customs Residency.
deed of covenant since before 6 April 2000, those Legally binding maintenance, alimony or child
payments automatically come under Gift Aid. If you
have entered into a deed since 6 April 2000, the
charity should have asked you to make a declaration Relief for maintenance payments is only available if
that you pay UK Income Tax or Capital Gains Tax. you or your former spouse or former civil partner were
born on or before 5 April 1935. For more information
If you pay tax at the higher rate you are entitled to tax
go to www.hmrc.gov.uk or contact HM Revenue &
relief. If you are 65 or over, your Gift Aid payments
could reduce your tax bill.
Gift Aid payments made in 2008–09 E Income from any UK Government
Show the name of the charity or CASC in the 'Nature
FOTRA securities from which UK tax
of payment' box. Enter in box D1 the actual amounts has been taken off
given or covenanted; do not add on any tax relief that Box E1
you think the charity will obtain. Do not include on
See note 2 on page 3 about interest from UK
the form any payments under Payroll Giving; those
Government FOTRA securities. If you receive interest
payments are taken off your salary or pension before
on FOTRA securities with UK tax taken off, answer the
your employer (or the payer of your pension) taxes it.
question at E1 and enter in the box provided the
Gift Aid payments made in 2008–09 but title(s) of the security(ies). Then complete boxes E2
treated as if made in 2007–08 and E3.
If you have already asked us to treat payments made Box E2
in 2008–09 as if they had been made in the preceding Enter the total amount of interest arising in 2008–09.
year, enter those payments in box D1.
Gift Aid payments made after 5 April 2009 but
to be treated as if made in 2008–09 Enter here the total of any UK Income Tax taken off
the non-liable FOTRA income.
You can ask us to treat Gift Aid payments, made after
5 April 2009 but before 31 January 2010, as if they F Claim for UK tax allowances
were made in 2008–09. UK tax allowances
Loans qualifying for relief To claim any of the allowances described below, read
You should also use Part D to give details of interest or the appropriate note and give the details asked for in
alternative finance payments on loans and alternative part F of form R43(2009). As a non-resident, you must
finance arrangements used to buy: satisfy one of the conditions listed in note 3 on page 4
to qualify for the allowances given to a resident of
• shares in (or to fund) a 'close company', or
• an interest in (or to fund) a partnership, or
If we have not done so before, we may ask you for Dividend income
evidence of your nationality (for example, a copy of a
The rates of tax for dividends are 10% for income up
passport). If you are claiming under 'j' or 'k' of note 3,
to the basic rate limit and 32.5% for income above
you will need to get a certificate from the tax authority
the basic rate limit.
of your country of residence stating that you are
resident there for tax purposes for 2008–09. Keep F1 Personal Allowance
these certificates and documents in case they are Non-residents who are entitled to UK allowances
needed later. receive the same allowances as a UK resident. There
If you are a former citizen of Hong Kong and claim to are three levels:
be British, please state the type of British nationality • a basic allowance of £6,035 if you are aged less
you have. See 'h' in note 3 on page 4. than 65 at the end of 2008–09
Certain allowances are worth the same to every • a higher allowance of £9,030 if you are aged at least
taxpayer regardless of the rate at which they pay tax, 65 and no more than 74 at the end of 2008–09
provided they have sufficient Income Tax liability to • the highest amount of £9,180 if you are aged 75 or
use the allowance. The allowances are: more at any time during 2008–09.
• married couple's allowance The two higher levels of allowance depend on your UK
• tax relief for maintenance payments. income. The allowances are reduced by £1 for every
The rates of Income Tax for 2008–09 are: £2 of your total income which is more than the
income limit. But the personal allowance cannot be
Taxable income band
reduced below the level of the basic allowance. The
Starting rate for 10% £1 – £2,230 income limit is £21,800. To claim one of the higher
savings income allowances tick the box provided on the form.
(see * below)
F2 Age related married couple's allowance
Basic rate 20% £2,231 to £34,800
Married couple's allowance can only be claimed if
Higher rate 40% £34,801 and above.
either you, your spouse or civil partner were born
* Starting rate for savings income before 6 April 1935, and:
For 2008–09 the starting rate limit for savings is • you are a married man or married woman who
£2,320. Income ordering rules mean that savings married before 5 December 2005, or
income is charged to tax after non-savings income. • you are a married man, married woman or civil
Should an individual's non-savings income exceed the partner who married or formed a civil partnership
starting rate limit for savings, then the starting rate for on or after 5 December 2005.
savings will not be available for the savings income. The allowance is made up of two amounts – a
The individual's saving income will be charged to tax minimum amount (worth up to £254 in 2008–09), plus
at the 20% basic rate, up to the basic rate limit of an age-related amount dependent on the income of the
£34,800. However, should an individual's non-savings husband (for marriages before 5 December 2005) or
income be less than the starting rate for savings limit, the person with the higher income (for marriages and
then the savings income will be taxable at the 10% civil partnerships formed on or after 5 December 2005).
starting rate for savings up to the limit.
A married couple or civil partners who are both you think you qualify and you do not have enough
non-resident may be able to share the minimum taxable income to use all the allowance, you may be
amount of the allowance. But this will depend on able to give your surplus allowance to your spouse or
which of the conditions listed in note 3 on page 4 civil partner. But this will depend on which of the
are met by each spouse or civil partner. And you must conditions listed in note 3 on page 4 are met by each
have asked us already (either before 5 April 2008, or, if spouse or civil partner. To request that your surplus
you married or formed a civil partnership during the allowance can be given to your spouse or civil partner,
year to 5 April 2009, by that date) for the allowance tick the box at F3 that asks for form 575 and we will
to be shared. If you want to change the way the send you a form to fill in.
allowance is given for 2010–11 please contact F4 Life Assurance Premium Relief (LAPR)
HM Revenue & Customs Residency.
No relief is due on any policy taken out or enhanced
There is more about married couple's allowance at
after 13 March 1984. You may be able to claim relief
for premiums paid by you on a policy taken out by
Or you can contact HM Revenue & Customs Residency you on your own life. If you are married or were
(the phone number, postal address and email address married when the policy commenced it does not
are on page 3). matter if the policy was taken out by you, or by your
If both you, your spouse or your civil partner were husband or wife, or is on your life or on the life of your
born after 5 April 1935 you cannot claim married husband or wife. The relief can only be claimed by the
couple's allowance. Do not enter anything in part F2 person who actually pays the premiums.
of form R43(2009). The premiums must be paid to:
F3 Blind person's allowance • an insurance company legally established in the UK
Non-residents usually do not qualify for blind person's • a friendly society registered in the UK
allowance. To claim the allowance you must be: • any UK branch of an insurance company lawfully
• ordinarily resident in the area covered by a local carrying on in the UK life assurance business.
authority in England or Wales and registered blind The total of premiums on which relief may be claimed
with that local authority, or is the greater of:
• ordinarily resident in Scotland or Northern Ireland
and because of your blindness, unable to perform • £1,500, or
any work for which eyesight is essential. • one-sixth of your income for tax purposes.
If, exceptionally, you think that you qualify for this Relief is given in terms of tax, equal to 12.5% of the
allowance tick box F4 and say why you qualify on a total premiums on which relief is due. Give separate
separate piece of paper which you should attach to details of each policy. If you are claiming for
your claim. premiums under more than one policy, please give
the details for the additional policies on a separate
If you want your spouse, or civil partner, to have piece of paper.
your surplus allowance
As explained above, non-residents are usually unable If you pay any premiums where relief is given by the
to claim blind person's allowance. If, exceptionally, insurance company or friendly society as a deduction
from the premiums, then you will need to enter the
gross amount of the premium and tick the box H Declaration
indicating that they are paid net of tax relief. If you
You must sign the form R43(2009) personally on
are claiming for premiums on a policy for the first
page 4. You may claim on behalf of:
time and you have received form LAPC from the
insurance company, please enclose this form with • an unmarried minor (someone under the age of 18)
your claim form. If you have not received form LAPC, • an incapacitated person
do not ask for it unless we ask you to do so. • someone who has died.
F5 Not entitled to allowances Claims should normally be made by:
If you do not satisfy any of the conditions shown in • a parent or guardian on behalf of an
note 3 on page 4, you are not entitled to UK tax unmarried minor
allowances. Tick box F5 to claim repayment of any • the person authorised by the courts to look after
UK tax taken off in excess of your liability to tax in the affairs of a mentally incapacitated adult
the UK. • the executor or administrator of the estate of
G Payment details and authority someone who has died (the claim will relate to
income from 6 April 2008 up to the date of
G1 Payment to a nominee death only).
You should only fill in part G1 if you want Ask HM Revenue & Customs Residency if you are in
HM Revenue & Customs Residency to make any any doubt about whether you are the right person to
repayment to a bank, building society, tax adviser or make the claim.
other person on your behalf. If you want the
Remember that in these guidance notes and in the
repayment to be credited to a bank or building society
form, references to 'you' and 'your' may equally apply
account, the account holder's name must be the same
to the person on whose behalf you are claiming.
as the name of the person entitled to receive the
repayment. We will send the repayment by post so If you have a complaint
you will need to give the full postal address and other
Problems can usually be settled most quickly and easily
details asked for on the form.
by the office you have been dealing with. You will
If you want repayment to be made to your tax adviser, always be given a contact name or number in any
please give the reference number (if any) that the tax correspondence we send to you.
adviser uses in correspondence with you.
If you cannot settle a matter with the office you have
You must also sign the declaration at part H if you sign been dealing with, you can write to:
the authorisation at part G1.
• the Director with overall responsibility for that office
G2 Payment to you at another address or unit, or
If you want HM Revenue & Customs Residency to • if the problem concerns the service you have
send the repayment to you at an address that is not been given by an Accounts Office, the Director of
your residential address, give details in part G2. that Office.
The Director will look into your case and quickly let Privacy and Data Protection
you know the outcome. For more information about
making complaints, please go to www.hmrc.gov.uk How we use your information
and under 'quick links' select 'Complaints'. HM Revenue & Customs is a Data Controller under
the Data Protection Act 1998. We hold information
If you are still not happy
for the purposes specified in our notification to the
If the Director has not been able to settle your Information Commissioner, including the assessment
complaint to your satisfaction, you can ask the and collection of tax and duties, the payment of
Adjudicator to look into it and recommend benefits and the prevention and detection of crime,
appropriate action. The Adjudicator is an impartial and may use this information for any of them.
referee whose recommendations are independent.
We may get information about you from others, or we
The Adjudicator's address is: may give information to them. If we do, it will only be
The Adjudicator's Office as the law permits to:
8th Floor • check the accuracy of information
Euston Tower • prevent or detect crime
286 Euston Road • protect public funds.
London We may check information we receive about you with
NW1 3US what is already in our records. This can include
Phone: 0300 057 1111 information provided by you, as well as by others,
Fax: 0300 057 1212 such as other government departments or agencies
and overseas tax and customs authorities. We will not
The Adjudicator's leaflet AO1 gives information about give information to anyone outside HM Revenue &
complaining to the Adjudicator. Finally you can ask Customs unless the law permits us to do so. For more
your MP to refer your case to the independent information go to www.hmrc.gov.uk and look for
Parliamentary Commissioner for Administration Data Protection Act within the Search facility.
(usually known as the Ombudsman). The Ombudsman
will accept referral from any MP, but you should
approach your own MP first. Further information is
The Parliamentary Commissioner for Administration
Phone: 0845 015 4033
Fax: 020 7217 4160