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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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RO instructions: Formal vouchers

A formal voucher is a voucher

  • on a form issued for the purpose by the Revenue for example an R185


  • which the payer is required to provide by law whenever a payment is made, for example, a company dividend warrantFor annual claims you will deal with four main types of formal voucher

  • forms R185, R185E and R185(AP)
  • counterfoils of warrants issued when dividends, interest and annuities are paid. These are issued by companies and local authorities
  • certificates of the R189 series. These subsidiary tax credit and Income Tax certificates are used by banks and stockbrokers acting as paying or collecting agents. They may use an approved own version of the R189
  • consolidated or composite certificates. These are used by banks, stockbrokers and other financial concerns acting as paying or collecting agents. Unlike certificates of the R189 series they show income paid or received over a stated period. Usually they are accompanied by schedules showing individual items of income.A company must always give a shareholder a statement whenever it pays a dividend, interest or other annual payment. The legal authority for this is ICTA88/S234.