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HMRC internal manual

Repayment Claims Manual

RO instructions: When to look at this section

Look at this section

  • if you need more information about the kind of voucher you have received
  • before you go to the instructions at RM4130 onwards
  • after you have decided that the voucher



  • belongs to the taxpayer by or for whom the claim has been made
  • shows that tax has been deducted and has not been used as evidence for an earlier repayment
  • has not been tampered with.

Three main kinds of voucher are described in this section

  • formal vouchers (RM4120)
  • informal vouchers (RM4124)
  • copies of microfilmed vouchers (RM4128).