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.