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HMRC internal manual

Repayment Claims Manual

RO instructions: What to do with every voucher

Look at every voucher using the instructions below.

Make sure that every voucher

  • belongs to the taxpayer. A taxpayer is a person who claims on his or her own behalf or a person for whom a claim is made (RM4044 - RM4068)
  • shows that the person for whom the claim was made has suffered tax or is entitled to tax credit (you must not repay notional tax)
  • is for the period covered by the claim
  • is free from alterations (RM4084)
  • is free from Head offices’ or other Districts’ cancelling stamps including official pin perforations (RM4088 - RM4100)
  • has not been used for an earlier repayment (RM4104).
  • You may need to refer to some additional instructions
  • if the RA tells you a voucher had been cancelled before it was received in the District see RM4104
  • if you get a duplicate voucher see RM4112
  • if you want to know more about the different kinds of voucher see RM4116 - RM4128
  • if the voucher seems to be a photocopy see RM4086
  • for information about stock dividends see RM4036.