R43: Claim personal allowances and tax repayments if you're not resident in the UK
Form R43 is the HMRC claim used by people who live outside the UK but still receive UK income, and who want their personal allowances taken into account and any overpaid tax repaid.
This is the genuine HMRC PDF, unmodified. Source: HMRC official page.
What is R43?
Not everyone who lives abroad loses the UK personal allowance. Depending on your nationality, residence and the double taxation agreement that applies, you may be entitled to allowances against UK income such as rental profits, pensions, interest and dividends. R43 is the route to claim those allowances and any resulting repayment when you are not within Self Assessment.
The form asks about your residence and nationality, the UK income you received in the year and the tax deducted from it, and any relief you are claiming under a double taxation agreement. You can claim for the current tax year and the four previous tax years, and if you left the UK part way through a year you report the income from 6 April to your date of departure separately.
Who files R43?
- People living outside the UK who receive UK rental income, pensions, interest or dividends
- Non-residents entitled to UK personal allowances by nationality or by treaty
- People who left the UK part way through a tax year and paid too much tax
- Non-residents who are not required to file a Self Assessment tax return
How to fill out R43
- Confirm the tax years you are claiming for: the current year plus up to four earlier years.
- Enter your personal details, nationality, country of residence and the dates you were outside the UK.
- List each source of UK income for the year with the gross amount and the tax deducted.
- Complete the double taxation section if a treaty reduces the UK tax on any of that income.
- Sign the declaration and post the completed form to Pay As You Earn, HM Revenue and Customs, BX9 1AS, United Kingdom.
Get R43
HMRC publishes R43 as a flat PDF with no built-in form fields, so there is no quick-fill form here. Open it in the editor to type directly onto the pages, tick boxes and sign, or download the official blank and complete it in your PDF reader or by hand.
Frequently asked questions
Am I entitled to UK personal allowances as a non-resident?
It depends on your nationality, where you live and the relevant double taxation agreement. The form and its notes set out the qualifying categories, and HMRC decides entitlement from the details you give.
How many years can I claim for?
You can claim for the current tax year and the four tax years before it. Claims for older years are out of time.
Can I claim online?
HMRC provides an online version of this claim as well as the printable form. The online service does not save your progress, so collect your income and tax figures before you begin.