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.