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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims: Vouchers: Signing of vouchers

Printed and computer produced vouchers do not generally need to be signed, although some intermediaries continue to do so for their own purposes. They need not be discouraged from doing so.

Manually produced or completed vouchers should always be signed by an authorised signatory of the firm or other body which issues them. This applies to manually completed (including typewritten) forms of all types, such as the HMRC R185 and R189 series, and to informal vouchers of all types.