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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: Names on vouchers

A voucher normally shows the name of the person whom the income has been paid to. This can be the beneficial owner (your claimant) but not necessarily. The income may be paid to:

  • the legal owners, for example trustees, who have no beneficial interest INTM339500 
  • another person under a mandate by the legal owner
  • nominees with a special designation (for company claims)

Generally if the voucher is in the name of an individual then you can accept that he is the beneficial owner. However, if there are other names on the voucher you may need to make enquiries.

Vouchers submitted by companies are often in nominees’ names. You can accept these without enquiry. However, you may have to check when the voucher is in the name of another company which does not appear to be acting as a nominee.