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.