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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: When vouchers should be verified

You should send for verification before payment:

  • All vouchers for mining or patent royalties
  • All vouchers in support of first time interest claims involving, or possibly involving, connected companies
  • Subsidiary vouchers issued by non-resident intermediaries on form R189N and substitutes - see below
  • Unless you have any doubts about the voucher, all other vouchers needing verification INTM333030 should be sent for verification after payment of the claim.
  • Other than above, vouchers need not be sent for verification, (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Vouchers issued by well known publishers for whatever amount need not be verified unless the payment is made to a connected person.

Subsidiary vouchers issued by non-resident intermediaries on form R189N and its substitutes should be verified before payment (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Tax certificates issued by trustees of trusts or settlements, or by personal representatives of a deceased person should not be sent for verification. You should refer to Estates, INTM367500 and Trusts, INTM367000 to see what you should do with claims supported by such vouchers.