The 2010 version of form R85, and the accompanying helpsheet, are now available on the HMRC website.
Form R85 enables interest to be paid without deduction of tax for taxpayers whose annual income falls below their personal allowance limit. A separate R85 form must be completed by taxpayers able to avail of this for each bank or building society with whom they have an account, and when opening new accounts.
Form R85 and the accompanying Helpsheet are now available.