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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: Block vouchers issued by Irish banks

Where a block holding is registered in the names of the nominees of a bank in Ireland, the Irish bank issues subsidiary certificates to its clients. You can usually accept such certificates without query, although you will need to be certain that the figures you use are in pounds sterling. If you consider it necessary to check the original block voucher, you should refer the matter to Specialist Personal Tax, PT International Advisory.