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HMRC internal manual

International Manual

Double Taxation applications and claims: Vouchers: What to do if you suspect a voucher has been altered

If you have a voucher which you think has been improperly altered in any way you should refer it to Specialist Personal Tax, PT International Advisory.

Some vouchers which have been prepared manually may have to be altered after preparation. Each alteration should be initialled except where there has been the deletion of alternative forms of wording or inappropriate sections of the voucher.