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

HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: Claims which include block items

Some claims contain block items.

Vouchers R189M and R189N and local equivalents are issued by overseas banks and agents. The original block voucher which is in effect broken down by these subsidiary vouchers must be submitted to this office.

Vouchers R189K and R189L and private equivalents are issued by UK banks or overseas branches of UK banks. You can accept these without further verification, as the block voucher is not submitted to this office. This is because the UK issuer can be audited and if necessary assessed by HMRC.

You need to be sure that there is a block holding, and an obvious indication is given by the number of shares shown as the block holding’s being greater than the “relevant holding” for which you have the claim.

Where the relevant holding reported by the R189K and R189L is exactly the same as the amount of the total holding, you should ask for the original voucher.