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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RO instructions: voucher appears to be lost or mislaid

Cases involving missing vouchers may need to be submitted to -Central Policy (TaxAdministration Advice Team), Stockport see Tables 1 and 2 at the end of this section.

No submission is necessary if all the following conditions are met

  • the value of the tax shown on the missing voucher(s) is not more than £250 and
  • no previous claims have been paid without original vouchers (in SRS cases check the previous claim) and
  • there is no evidence of previous repayment on the basis of the vouchers in question and
  • there is credible alternative evidence of tax deducted (defined below).

You may accept that there is credible alternative evidence of tax deducted in thefollowing circumstances.

ALL CASES

Comparison with previous claims shows a satisfactory history.

VOUCHERS MISLAID BY THE DEPARTMENT

A schedule of dividends/interest and tax deducted accompanied the claim, or figures foreach missing voucher were shown on the return.

The taxpayer submits alternative evidence of tax deducted, such as a letter from thepayer, photocopied vouchers, or net amounts credited to pass books or bank statements.

Other factors point to the authenticity of the claim, for example reference to theinclusion of vouchers in a covering letter.

VOUCHERS MISLAID BY TAXPAYER OR AGENT

  • Duplicate vouchers are provided.

Alternative evidence of tax is provided which matches other independent informationheld (for example photocopied vouchers match schedules supplied with the claim orinformation in the Return).

EVERY CASE IN WHICH REPAYMENT IS MADE UNDER THE ABOVE CONDITIONS MUST BE SUBJECTED TO THEINSPECTORS SECURITY CHECK (FORM R400). The officer who works the claim should ensure thatthis aspect is brought to the attention of the Group Leader.

Submit the file to Central Policy (Tax Administration Advice Team), Stockportif

  • any of the above conditions are not met, or
  • you have any doubts about the repayment, or
  • there is any suggestion of fraud.

In all other cases, what you should do if a voucher appears to be lost or mislaiddepends upon who lost it.

If the voucher was lost by

  • the Department - follow Table 1
  • someone other than the Department - follow Table 2.
Type of Voucher Action
   
Forms of the R185 series Send a typed memo on headed note paper to the payer’s District.

Give them details of the taxpayer, the payer, income and tax or tax credit and ask them to check the nature and amount of the income and the amount of tax or tax credit.

Do not ask the claimant for a duplicate voucher.    
  All other types of voucher Send the District papers with a report of the loss to Central Policy (Tax Administration Advice Team), Stockport.
Do not ask the claimant for duplicate vouchers.
Situation Action
   
The claimant suggests getting other evidence or asks you to consider other evidence Send the District papers with a report to Central Policy (Tax Administration Advice Team), Stockport.
All other cases Ask the claimant for duplicates.

If the claimant will not get them send the District papers with a report to Central Policy (Tax Administration Advice Team), Stockport.

If the claimant claims reimbursement of the costs of getting duplicates submit the claim for reimbursement to Central Policy (Tax Administration Advice Team), Stockport.

Send your papers and a report.