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HMRC internal manual

Company Taxation Manual

Particular bodies: Trade unions: Provident benefits - vouchers

Ask for vouchers (forms R185) only if they are needed to cover the actual repayment of IT or, prior to 6 April 1999, payments of credit. Unions are the same as any other body that has to pay CT and vouchers are not needed when:

  • assessing CT on taxed unfranked income, and
  • the IT deducted is set off against CT due under ICTA88/S7 (2).

Any vouchers that are produced only need to be certified every fifth year. For other years only new items of taxed income need to be certified. However, check all the vouchers you receive each year to make sure they agree with the claim, and cancel them.

If, in an enquiry case, a union claims tax relief on an annual payment it receives by a disposition, and you are not satisfied that the union has title to the income, send a copy of the legal document with any relevant information to HMRC Trusts (Bootle) for review before giving relief.