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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation applications and claims: Vouchers: Common types of voucher

The more common types of voucher are described here. If you see a voucher of a type not described here, refer to Specialist Personal Tax, PT International Advisory who will advise on its acceptability.

If you need to question the content of a voucher with its issuer, refer to PT International Advisory before doing so, to avoid the making multiple enquiries about a single problem.

The following notes tell you if you need to have a voucher verified. Details of verification are at INTM333240.

The following terms describing the voucher’s ‘nature’ are used here to mean:

Principal issued by the original payer to the first recipient of the payment
   
Subsidiary issued by the custodian of a block holding to each participant in that block INTM333170 
Consolidated composite subsidiary usually including more than one category of payment, issued by custodians, trustees, and executors of estates.

The main types of voucher are:

### Type of voucher ### Nature ### Income
     
## Printed    
Printed principal UK dividends and interest
    Issued by the original payer in respect of a single holding of an investment.

Verification NOT required.

       
  Printed principal Schedule D pensions and annuities
      Issued by the original payer to the individual recipient of the income.

Verification REQUIRED.

       
  ## R185 series R185 series R185 series
  R185 principal UK interest, annual payments, royalties
      Issued and should be signed by the person making the payment and deducting the tax.

Verification REQUIRED.

       
  R185 principal Payments from discretionary trusts
      Issued by the trustee(s) of a discretionary trust.

Verification NOT required.

       
  R185(Estate Income) consolidated estate income
      Issued by the executor or administrator of the estate of a deceased person.

Verification NOT required.

       
  R185(Trust Income) consolidated payments from non discretionary trust
      Issued by the trustee(s) or trust agent to a beneficiary in respect of his/her income from a non discretionary trust.

Verification NOT required.

       
  ## R189 series R189 series R189 series
       
       
  R189K subsidiary UK company dividends
      Issued by UK banks and finance houses (including a UK branch of an overseas bank) holding securities for clients as part of a block holding.

Verification NOT required.

Occasionally issued in error by an overseas bank or finance house, when you should treat the voucher as R189M, and

Verification REQUIRED. 

       
  R189L subsidiary UK interest
      Issued by UK banks and finance houses (including a UK branch of an overseas bank) holding securities for clients as part of a block holding.

Verification NOT required.

Occasionally issued in error by an overseas bank or finance house, when you should treat the voucher as R189N, and

Verification REQUIRED. 

       
  R189M subsidiary UK company dividends
      Issued by overseas banks and finance houses holding securities for clients as part of a block holding. To validate form R189M its issuer must send the block voucher it has received, usually from a UK issuer, to CAR Personal Tax International.

Verification REQUIRED.

       
  R189N subsidiary UK interest
      Issued by overseas banks and finance houses holding securities for clients as part of a block holding. To validate form R189N its issuer must send the block voucher it has received, usually from a UK issuer, to CAR Personal Tax International.

Verification REQUIRED.

       
  ## Foreign Foreign Foreign
  P certificate subsidiary UK dividends and interest ONLY
      Issued by Swiss banks to Swiss residents only. Some banks issue their own vouchers in substantially the same wording. The original block vouchers are not produced to Personal Tax International , so it is advisable to check the figures on the voucher with Extel to confirm that it has been completed correctly.

Verification NOT required.

       
  № 5081 subsidiary UK dividends and interest ONLY
      Issued by French banks and Agents De Change. Some banks issue their own vouchers in substantially the same wording. The original block vouchers are not produced to Personal Tax International, so it is advisable to check the figures on the voucher with Extel to confirm that it has been completed correctly.

Verification NOT required.

       
  German bank consolidated UK dividends and Interest ONLY
      German banks issue this dual language certificate as either a subsidiary or a consolidated voucher. The original block vouchers are not produced to Personal Tax International, so it is advisable to check the figures on the voucher with Extel to confirm that it has been completed correctly.

Verification NOT required.

       
  ## Own print Own print Own print
  Own print consolidated UK and foreign dividends and interest together
      Issued by many UK (only) banks and other intermediaries using self-designed forms approved by HMRC and bearing a reference prefixed “BV”, or more rarely, “FD” INTM333140.
  Own print subsidiary UK or foreign dividends or interest separately
      A single income type version of the above, bearing similar approval references. INTM333140