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HMRC internal manual

Repayment Claims Manual

RO instructions: vouchers not in sole name of individual taxpayer

In this paragraph the word `taxpayer’ means the person making the claim or the person for whom the claim is made if different.

When vouchers are in joint names or the sole name of someone other than the taxpayer

  • you have to find out why the taxpayer thinks he or she has a right to any or all of the income on the voucher
  • if the taxpayer is not entitled to any of the income the claimant is not entitled to a repayment.When the voucher is in the joint names of a husband and wife and the claim is made by or for

  • either spouse see RM4048
  • their minor child see RM4052.When you receive a voucher in support of a claim made

  • by or for a minor see RM4052.When vouchers are in name(s) other than the sole name of the taxpayer in any other circumstances

  • follow one of the instructions below for

    • first claims for this source of income (RM4060)
    • renewal claims (RM4064)
    • when stocks and shares are transferred (RM4068)
  • when you are satisfied with the taxpayer’s title to the income on the voucher continue to look at and confirm the voucher according to its type.