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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims: Vouchers: Verification of vouchers

When you receive vouchers in support of a claim you sometimes need to have them verified to ensure that tax has been deducted and paid to HMRC. You do this by sending the voucher, attached to the appropriate HMRC form, usually R36, to the HMRC Office responsible for the payer of the income.

It is sometimes sufficient merely to ask the HMRC Office whether there is any objection to your making the payment claimed. This may well be all you can do where the Office has not yet received the UK payer’s accounts covering the date of the payment to which your claim relates.