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HMRC internal manual

Repayment Claims Manual

RO instructions: Microfilmed vouchers

Some banks and other financial concerns keep dividend, interest or annuity vouchers for their customers. These vouchers are recorded on microfilm after a certain period and then destroyed.

If you need evidence of tax suffered after the original voucher has been destroyed

  • accept a paper copy of the microfilm of the original voucher accompanied by a certificate which

If there is no certificate or the certificate is not in the terms above submit the claim to Central Policy (Tax Administration Advice Team), Stockport.

    • quotes Inland Revenue Policy Division reference T1726/1/87
    • confirms that the paper copy is a true copy of the microfilm record of the original voucher
    • confirms that the original voucher has been destroyed

  * treat it like a duplicate voucher. See RM4112.