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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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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