RM3538 | Reviewing the claim form: Which forms you can accept

There is a list of forms at RM1262 which shows when they should be used. Claims made

• on behalf of a deceased taxpayer, a mentally incapacitated adult or a minor should be on form R40

• by a minor, or a taxpayer for a period when a minor, should be on form R40 or R40(SP)

• by or on behalf of non-individuals should be on the correct form

• in respect of mineral rights or royalties should be on the correct form.

Accept claims on the alternative forms shown in the table below provided they

• are fully completed

and

• give all the information which should be on the correct form.