INTM333040 - Double Taxation applications and claims: Vouchers: Details on vouchers

CTA10/S1100(1) and ITA07/S495, ITA07/S975 set out the information that the payer is legally required to provide with a payment. The details on the voucher are normally as follows:

Payments of Interest, Royalties, Annuities, Foreign Dividends and Interest

  • the gross amount
  • the rate of tax
  • the amount of tax deducted
  • the net amount actually paid
  • the name of the stockholder
  • the period to which the payment relates
  • the date the payment was made

Payments of UK company dividends

  • the amount of dividend paid (the net dividend)
  • the tax credit
  • the name of the shareholder
  • the period to which the payment relates
  • the date the payment was made