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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: When you can accept the name on the voucher

You can assume that in the following circumstances the income will be paid to the beneficial owner or into his bank account (see INTM333090 about when you make enquiries)

  • the name of the claimant only; for example ‘John Smith’
  • the account of the claimant with a bank as payee; for example ‘Barclays Bank, a/c John Smith’
  • the abbreviation ‘a/c’ before the name of the bank as payee ; for example ‘John Smith a/c Barclays Bank.