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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Duplicate bank statements

Some customers may object to incurring costs for obtaining duplicate bank statements where they have destroyed or mislaid the original. Bank and building societies charge different amounts for duplicate statements and if possible you should tell the customer the maximum charge which they will face. Often this is nowhere near as much as they fear.

You need to be mindful of asking customers to incur large charges and it may be possible to restrict the number of statements to a sample period. However, ultimately you need to satisfy yourself regarding the customer’s entitlement to tax credits and the amount due.