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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: Intermediaries’ own versions of vouchers

You may receive subsidiary or consolidated INTM333030 vouchers which have been printed by a UK bank or other intermediary in their own design rather than on official forms of the R189 series. These designs should be officially approved and the information provided on them should be the same as that shown on the equivalent R189.

The approval process is operated by Specialist Personal Tax, PT International Advisory, and you can see that when a voucher has been approved it carries a reference of “BVnnn”, or occasionally, “FDnnnnn/nn”.

If any such vouchers do not carry all the necessary information, you should refer to Technical Advice Group who can take up the matter with the issuer.

Some overseas intermediaries also issue their own designs of voucher, but these cannot be approved by HMRC. You should therefore treat any such vouchers as either substitutes for forms R189M/N INTM333030, or as informal vouchers INTM333150 and act accordingly.