• SELECT r.ID,

    r.sP,

    r.ClassId,

    r.MoneyValue,

    r.NetAmount,

    r.Datestarted,

    r.DateEnded

    FROM Risk AS r

    WHERE EXISTS (SELECT * FROM #ID AS i WHERE i.ID = r.ID)

    OR EXISTS (SELECT * FROM #pForm AS p WHERE p.sP = r.sP)

    OR EXISTS (SELECT * FROM #ClassID AS c WHERE c.ClassID = r.ClassID)

    Peso,

    You also have used 'OR'.

    karthik