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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: What to do if the claimant wants vouchers returned

You cannot return paid vouchers on HMRC forms (for example R185/R189) in any circumstances.

You should not return paid vouchers unless you receive a written request from the claimant or their formally authorised agent.

If you do return any vouchers you should make sure that:

  • you keep a complete list of them with the claim
  • you stamp them with the date the repayment was made.