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HMRC internal manual

Company Taxation Manual

Tax elected funds (TEFs): provisions for providing tax information to participants: consolidated tax vouchers

Nominee account holders that invest in a tax elected fund on behalf of their clients are able to use consolidated tax vouchers. HMRC has now developed a generic voucher template for use in these circumstances, which should be adapted accordingly. Where this template is used there will be no need for the nominee account holders to seek prior approval from HMRC that the voucher is acceptable.

If the generic voucher template cannot be adopted for any reason, then prior approval of the proposed format of the consolidated tax voucher may be sought from HMRC by e-mailing Sandra Palmer, telephoning her on 0114 2969 755, or writing to her at:

HM Revenue & Customs
Collective Investment Schemes Centre
1st floor
Concept House
5 Young Street
S1 4LB.