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HMRC internal manual

Investment Funds Manual

Tax elected funds (TEFs): provisions for providing tax information to investors: consolidated tax vouchers

Nominee account holders that invest in a TEF on behalf of their clients are able to use consolidated tax vouchers. HMRC has now developed a generic voucher template which can be adapted accordingly. Where this template is used there will be no need for the nominee account holders to seek prior approval from HMRC that the voucher is acceptable.

If the generic voucher template cannot be adopted for any reason, then prior approval of the proposed format of the consolidated tax voucher may be sought from HMRC’s Collective Investment Schemes Centre.