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HMRC internal manual

Repayment Claims Manual

RO instructions: Renewal claims: vouchers not in sole name of taxpayer

Once you have accepted that vouchers show income which belongs to the taxpayer, continue to accept vouchers in the same name(s) from the same source unless

  • you cannot trace papers for an earlier year when similar vouchers were sent to support a claim


  • you have doubts about the taxpayer’s title to the income.In these cases make enquiries as you would for a first claim.