Your reference Reference

Claim to personal allowances and tax repayment

by an individual not resident in the UK

Year to 5 April YYYY

If any of your
address details
are wrong
please cross
them out and
enter the
correct details

Use this form to claim UK tax allowances if: • give full details of all your UK taxable income for the year
• you are an individual and you are not resident in the (with joint accounts only enter your share)
United Kingdom (UK) • remember to sign the declaration on page 4
• you received income in the UK in the tax year above Please read the notes for information about where to send
the completed form, or go to www.gov.uk and search for
To help complete this form correctly, please read the booklet ‘where to send R43’.
‘Guidance notes for form R43’, and you must: Our phone number is:
• complete the year you are claiming for in the boxes above +44 135 535 9022 (or 0300 200 3300 if you are calling
• give all the information we ask for (attach a separate sheet from the UK).
to the form if you need more room)
When we receive the claim, we will work out any tax
we owe you.

A Residence
A1 Were you (or do you expect to be) resident If you have answered:
in the UK for the tax year this claim is for? • 'No', answer question A2
• 'Yes', don’t use this form. You will need to use form
Tick relevant box Yes No R40 – the claim form for a UK resident.

A2 If you were previously resident in the UK. What was your last UK address?
On what date did you leave the UK? DD.MM.YYYY
Address

/ /

Country Postcode

B Personal details of claimant

Enter your name and address below Enter a phone number (include International Dialling Code)
where we can contact you. This may help us to process
Title (Mr, Mrs, Ms, Miss or other)
your claim more quickly.
First name

Surname Best time to call

Address

If you have a tax adviser, please give us their details below

Adviser's name
Country Postcode
Address

Date of birth / /
UK National Country Postcode
Insurance number
(if you have one) Reference

Phone number
Your nationality
HMRC need to hold a valid form 64-8 ‘Authorising your
agent’ to allow correspondance with your agent.
R43 (2017) 1 HMRC 11/17
C Income from the UK
With joint accounts, only enter your share.
C1 Dividends Dividend paid Tax credit
Give details of any dividends from shares in UK companies, distributions
from UK authorised unit trusts and open-ended investment companies C1.1 £ C1.2 £
C2 Interest
Interest from National Savings & Investments (NS&I)

• where no tax has been taken off C2.1 £

Interest before tax Interest after tax Income Tax taken off

• where tax has been taken off C2.2 £ C2.3 £ C2.4 £

Interest and alternative finance receipts from building societies, banks and other deposit takers (including interest
distributions from UK authorised unit trusts and open-ended investment companies)
• where no tax has been taken off C2.5 £
Interest before tax Interest after tax Income Tax taken off

• where tax has been taken off C2.6 £ C2.7 £ C2.8 £

Other interest from the UK

• where no tax has been taken off C2.9 £
Interest before tax Interest after tax Income Tax taken off

• where tax has been taken off C2.10 £ C2.11 £ C2.12 £

Expenses and allowances
C3 Property in the UK Gross income including premiums (enclose a statement)

Rent received where no tax has been taken off C3.1 £ C3.2 £
Income after expenses

C3.3 £

Enter our approval number if you have received NRL have

approval from us for the rent to be paid gross
Expenses and allowances
Gross income including premiums (enclose a statement)

Rent received where tax has been taken off C3.4 £ C3.5 £
Income after expenses Income Tax taken off

C3.6 £ C3.7 £
Address of property (continue on a separate sheet if necessary) If there is a UK letting agent, give their details

Address Agent's name

Agent's address

Postcode

Postcode

C4 UK State Pension and benefits from the Department for Work and Pensions (Read the guidance notes for form R43)
Taxable amount

State Pension C4.1 £

Amount before tax Tax taken off

State Pension lump sum C4.1A £ C4.1B £

Amount before tax Tax taken off
Taxable Incapacity Benefit C4.2 £ C4.3 £
Taxable amount
Other state benefits (enter type of benefit) C4.4 £
If you have reached State Pension age but you don’t receive payments of the State Pension, please tick here
C5 Work pensions and retirement annuities Amount before tax Tax taken off
Name of payer
C5.1 £ C5.2 £
If you have received a ‘trivial pension commutation payment', or a payment under the Pension Flexibility rules, please read the note
in the ‘Guidance notes for form R43’.
2
 If you have previously made a claim for exemption from UK tax under a double taxation treaty for any of the pensions/
benefits you have shown in C4 or C5 give:
• your reference number with us

• the date you made your claim / /

C6 Income from trusts or settlements or from the estates of deceased persons
If your tax certificate or statement of income shows that the tax is non-repayable, write 'non-repayable' in box C6.2
Name of trust, settlement or estate Unique Taxpayer Reference (UTR) of the trust

Please read the note about R185(Trust Income) in Net amount of income -
the ‘Guidance notes for form R43’ after tax taken off Tax paid or tax credit

C6.1 £ C6.2 £
C7 Other UK income
Give details of income, including any untaxed income, from:
• flexible pension payments
• employment in the UK
• property income distributions paid by UK real estate investment trusts or property authorised investment funds
• any other UK income not shown elsewhere in this form
(Enter type of income below)
Gross amount before tax Tax taken off

C7.1 £ C7.2 £
C8 Chargeable event gains on UK life insurance policies, life annuities or capital redemption policies
Amount of gain(s) Tax treated as paid
Give details of any gains on UK life insurance policies,
life annuities or capital redemption policies C8.1 £ C8.2 £
D Deductions paid out of income liable to UK tax, including donations to UK charities
Type of payment
Amount paid

D1 £

E Income from UK government FOTRA securities from which UK tax has been taken off
as appropriate
E1 Since 5 April 2009, have you spent: Yes No
• 183 days or more in the UK in any one
tax year?
• 91 days a tax year on average in the UK?
If you answer 'Yes' to either question, give details on a separate sheet.
Title(s) of FOTRA security or securities and dates acquired
Income before tax Tax taken off

E2 £ E3 £

F AllClaim
claimants
formust
UK answer question F1
tax allowances
To make a claim follow these instructions:
• to claim the Personal Allowance, complete part F1
• for other allowances, tick the box(es) in parts F2 and F3
• if you are not entitled to allowances, tick the box at F4
F1 Personal Allowance
Tick the box that applies to you and enter details where requested.
I have read note 3 of the booklet ‘Guidance notes for form R43’ and claim the Personal Allowance because I am:
a British citizen or a national of another member state of the European Economic Area (EEA)
resident in the Isle of Man or the Channel Islands
entitled to claim under any of the conditions shown in c, d, e, f or g in
note 3 of the ‘Guidance notes for form R43’ (enter the condition)

a national and also a resident of (enter name of country)

a national of Israel or Jamaica (please state which)

a resident of (enter name of country)

3
 F Claim for UK tax allowances continued
F2 Married Couple's Allowance (MCA) This is only available if either spouse or civil partner was born
before 6 April 1935. Please refer to note F2 of the guidance notes if claiming this allowance.
Tick here if you wish to claim this allowance and give the details below.

Spouse's or civil partner's full name

Date of marriage or formation of civil partnership / /

Your spouse's or civil partner's date of birth (if born before 6 April 1935 / /
and if they are older than you)
Any unused MCA may be transferred from one spouse or civil partner to the other.
Tick here if you want us to send you a form 575 to do this, or you can download it from
www.gov.uk/government/publications/income-tax-notice-of-transfer-of-surplus-income-tax-allowances-575t
F3 Blind Person's Allowance (BPA)
Tick here if you wish to claim Blind Person's Allowance (BPA). Please refer to note F3 of the ‘Guidance notes for
form R43’ if claiming this allowance.
Any unused BPA may be transferred from one spouse or civil partner to the other.
Tick here if you want us to send you a form 575 to do this, or you can download it from
www.gov.uk/government/publications/income-tax-notice-of-transfer-of-surplus-income-tax-allowances-575t
F4 If you are not entitled to allowances, but wish to claim a repayment
I do not satisfy any of the conditions set out in section 3 of the ‘Guidance notes for form R43’. I am not
entitled to UK tax allowances but I claim repayment of the UK tax taken off in excess of my liability to tax in the UK.

G Payment details and authority

``
Please make sure you fully complete part G1 or G2, as appropriate, if you want us to:
• make the repayment to a nominee
• send the repayment to you at an address other than the residential address you have shown in part B
G1
Payment to a nominee
I authorise the person named below to receive the amount due on my behalf.
(Enter name and address of person in the boxes below)

Name of nominee Address

Country Postcode

G2 Payment made to you at another address

Address
Please send the repayment to me at the address
shown opposite, not to my residential address
(as shown in part B on page 1).
Country Postcode

H Declaration please make sure you have read the R43 Notes at section H before signing

Please sign and date this form, then write your full name (in capitals) in the space provided. The information I have given on
this form is correct and complete to the best of my knowledge.

Claimant’s signature Date

/ /

Name and title in

capital letters
If you have signed on
behalf of someone else,
enter the capacity, for example,
parent, executor, receiver,
attorney.
We may later ask for evidence of your authority to claim, such as a birth certificate or court order.