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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: What to do if you are not paying all the tax on a voucher

You may occasionally have a case where a claimant is entitled to only a share of the tax/tax credit on the voucher.

In such cases you should mark the face of the voucher in red with the amount of relief you have paid and the file reference on which you have done so.

You should also be alert to the possibility that the owner of the balance of the voucher may also have claimed.