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HMRC internal manual

Repayment Claims Manual

RO instructions: Vouchers in the sole name of the taxpayer

If the voucher is in the sole name of the taxpayer

  • accept it.

When a voucher has an `a/c’ marking on it

  • if the voucher is made out to a bank or building society as payee for a sole taxpayer accept it provided the `a/c’ marking is in the following form.


Pay National Westminster Bank PLC
a/c A J Brown

In this case the bank receives the money for A J Brown. There is no difference between a voucher showing payment to A J Brown direct and one to the bank for A J Brown.

If a voucher has any other form of `a/c’ marking on it is not in the sole name of the taxpayer.