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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: What a duplicate voucher looks like

A duplicate voucher is properly described as a duplicate original voucher. It will be clear from this that most duplicate voucher’s look very much like the original voucher which it reproduces but with the prominent addition of the word Duplicate.

You may sometimes meet duplicate vouchers which have been produced manually, usually on a pre-printed form, and here you should also take account of the factors affecting all manually produced vouchers INTM333050.