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HMRC internal manual

Repayment Claims Manual

RO instructions: Informal vouchers

An informal voucher is a statement in writing about an item of income. If the claimant does not have a formal voucher you may accept an informal statement made by the person paying the income if it

  • shows the name of the recipient
  • states that the tax has been paid
  • shows the nature of the payment
  • shows the gross amount paid
  • shows the period covered by the payment
  • shows the amount of tax deducted.If any of this information is missing you should

  • return the voucher to the claimant


  • say that you cannot accept it until it is fully completed by the payer.If you receive an informal voucher or if you accept the other evidence of payment described at RM4076 instead of an informal voucher check it in detail. See RM4150.