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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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RO instructions: Vouchers in joint names of husband and wife

If you receive a claim to repayment of tax credit or tax suffered by a husband or wife accept a voucher in the joint names of the husband and wife as evidence each spouse has suffered part of the tax on the voucher.

Each spouse is entitled to half the income on the voucher unless they have made a valid joint declaration on form 17. See In 145 onwards. However, the certificate may only show the tax attributable to one partner if the other has registered for interest to be paid gross.

When you receive a voucher in the name of the parents in support of a claim made on behalf of a minor see RM4052 below.