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HMRC internal manual

Repayment Claims Manual

RO instructions: What to do if payer did not provide voucher

If the individual who paid the income did not provide a formal voucher which shows the amount of tax deducted from an item of income the taxpayer is entitled to write and ask for an informal statement.

The payer must give the taxpayer a written statement of the gross amount of the payment,the amount paid and the tax deducted. (The legal authority for this is ICTA88/S352.)

Alternative evidence of tax deducted from bank or building society interest is unacceptable .

Note that from April 2016 the Personal Savings Allowance applies and repayments are not usually appropriate.

For other income, if the claimant refuses to ask the payer for a statement or if the claimant is still unable to obtain a statement

  • ask the claimant for other evidence that the taxpayer received a net amount of income
  • accept any of the following as evidence
    • a letter sent with the payment
    • an entry in a bank pass-book
    • a paid cheque


You must check this evidence as follows

  • treat statements of bank or building society interest like UK dividends (RM4146)
  • check all other statements or alternative evidence (RM4150)


If a company did not provide a voucher tell the claimant that the company is obliged to give a shareholder a statement whenever it pays a dividend, interest or other annual payment. The legal authority for this is ICTA88/S234.

Part of any income from a unit trust not resident in the UK may carry a tax credit. If a tax credit is claimed but is not shown on any voucher, ask the claimant to explain. Where the amount is material, seek advice from Centre for Non-Residents (Residence, Advice and Liability Unit) before accepting the claimant’s explanation.