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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: Informal vouchers

A payer of income may use an informal voucher where there is not a formal one. This may well be on letter headed paper or even plain paper. The informal voucher should by its heading or content make clear who has issued it, and should also contain a direct statement by the person responsible for paying the income with the following details:

  • the nature of the payment
  • the gross amount of the payment (or the net dividend)
  • the amount of tax deducted (or details of the tax credit)
  • the period to which the payment relates
  • the date of payment
  • it should be signed by the responsible person making the payment, or by an authorised signatory if the payer is a firm or other body

Informal vouchers issued by UK payers need to be verified by the payer’s HMRC Office.

Informal vouchers issued by intermediaries or other payers outside the UK should be treated as if they were forms R189M or R189N, and so need to be verified. It will probably be necessary to call for the UK issued block voucher.