HMRC internal manual

International Manual

INTM333100 - Double Taxation applications and claims: Vouchers: What to do with missing/duplicate/photocopy vouchers

Subject to current claims examination procedures, you should normally only accept original vouchers in support of a claim.

You can accept duplicate vouchers provided that they are satisfactory in all other respects, and that you have no reason to doubt their validity and appropriateness. If you do have any doubts, you should ask:

  • why duplicate vouchers have been submitted and
  • for an assurance that the original vouchers have not been used in any other claim to relief, and will if located be immediately forwarded to this office for cancellation.

You should record your acceptance of duplicate vouchers on the Notes facility of the Integrated Repayment System to help you check that any future claim covering the same “up to” period does not contain any items claimed for a second time.

You should not accept photocopy vouchers except in the most exceptional circumstances.