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HMRC internal manual

Claimant Compliance Manual

Cashcheque offences: Security features

Cashcheque contain security features to help eliminate fraud. They are:

  • Watermark - cashcheque are printed on paper containing a watermark that will not photocopy even with current technology
  • Identifying details - a cashcheque is printed with the claimant’s NINO and a 14-digit payment number and is made up of a 6 digit stock number (the first 5 numbers of which are zeros) and an 8 digit account number.