RM3540 | Reviewing the claim form: Which instructions to useFrom HM Revenue & Customs · Repayment Claims ManualDetailsContinue to review the claim form according to the instructions which apply to the type ofform on which the claim should be made.Begin with one of the instructions from the following table.FormInstructionsR40, R40(SP) or R249RM3544R63N, R67, R69, R70 or R73RM3736Previous