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HMRC internal manual

Repayment Claims Manual

RO instructions: Evidence from banks and building societies

For 1991-92 onwards a bank or building society must give the taxpayer, on request, a written statement of the gross amount of the payment, the amount paid and the tax deducted.

The legal authority for this is ICTA88/S352. The request should be in writing.

Do not accept

  • certificates which specifically state that they are not issued under the terms of ICTA88/S352
  • alternative evidence such as entries in passbooks or on bank statements.