Forms to obtain interest without tax taken off

Savers who usually live in the UK can arrange for their bank and building society interest to be paid without tax taken off if they are unlikely to have to pay income tax. They do this by filling in the form 'Getting your interest without tax taken off' (Form R85). The form is also available in Welsh and in large print.

These forms are available in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer.

R85 and Helpsheet (PDF 46K)
Savings: application by savers who usually live in the UK to receive interest without tax taken off

R85 (Large Print Version) (PDF 73K)
Savings: application by savers who usually live in the UK to receive interest without tax taken off ( Large print version)

R85 Wales (2007) and Helpsheet (PDF 43K)
Savings: application by savers who usually live in the UK to receive interest without tax taken off (Welsh language version).

Savers who usually live outside the UK can arrange for their bank and building society interest to be paid without tax taken off - but only on accounts where each person beneficially entitled to the interest is an individual who is not ordinarily resident in the UK. They do this by filling in the form 'Application for a not ordinarily resident saver to receive interest without tax taken off' (Form R105). The form is also available in Arabic French, German and Spanish.

However, not all banks and building societies accept forms R105. Savers should check with their bank or building society before they complete the form.

The forms are available in PDF format. To view a PDF document you must have Adobe Reader installed on your computer.

Personal representatives of deceased savers who usually lived outside in the UK can arrange for the deceased's bank and building society interest to be paid without tax taken off. They do this by filling in the form 'Deceased not ordinarily resident investor: application to receive interest without tax taken off' (Form R105(PR)).

However, not all banks and building societies accept forms R105(PR). Personal representatives should check with the deceased's bank or building society before they complete the form.

The form is available in PDF format. To view a PDF document you must have Adobe Reader installed on your computer.

Trustees of discretionary or accumulation trusts can arrange for the trust's bank and building society interest to be paid without tax taken off – but only if

  • the trustees are not resident in the UK, and
  • the beneficiaries of the trust are individuals who are not ordinarily resident in the UK and / or companies that are not resident in the UK.

They do this by filling in the form 'Application by a Discretionary or Accumulation Trust to receive interest without tax taken off' (Form R105(DAT)).

However, not all banks and building societies accept forms R105(DAT). Trustees should check with their bank or building society before they complete the form.

The form is available in PDF format. To view a PDF document you must have Adobe Reader installed on your computer.

Companies, other corporate bodies, clubs and unincorporated associations, charities, exempt approved retirement benefit schemes and approved personal pension schemes and unit trust schemes can arrange for their building society interest to be paid without tax taken off (banks and other deposit-takers should pay interest without tax taken off automatically). They do this by filling in the form 'Building society interest to be paid without tax taken off' (Form 38(INP)).

The form is available in PDF format. To view a PDF document you must have Adobe Reader installed on your computer.