This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

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

A photocopy voucher will not normally have any identifying mark on it to show what it is. However, you should be able to recognise it purely from the quality of the print as in any photocopied piece of paper. If there is a signature on it you can sometimes identify a photocopy from close scrutiny of that. You can also sometimes see that the edges of the copy do not match those of the original.

You may occasionally meet a hand-written or typed voucher which has been produced on a photocopy of a blank voucher form. This is not a photocopy voucher for our purposes, and its validity should be considered under the principles governing the type of voucher which it purports to be.