Investment trusts: interest distributions: tax vouchers - tax information that should be retained by recipients where alternative rules for providing tax information is adopted
What tax information should recipients retain?
Recipients should keep the generic information sent to them (either by post or electronically) along with a print out of the information accessed electronically or information gained by alternative means. If the alternative method of accessing information is used to obtain all the required tax information, which may include telephoning a call centre, then a record of the conversation should be retained accordingly.
If a recipient is not liable to tax then any tax that has been deducted from an interest distribution can be reclaimed on production of generic information sent by the fund and the information accessed electronically or by alternative means (as described above).