RM4134 - RO instructions: Which vouchers to confirm: how to confirm them
To find out which vouchers to confirm follow the chart below for each claim you check.
Click here to see Flowchart
Note: If the above chart tells you to take the action in this note
- look at each voucher separately
- consider in turn each entry in tables 1-4 below
- from the tables find the first entry which applies to the claim or the voucher you are looking at
-
refer to the paragraph shown in the table. It will tell you
- whether to confirm the voucher
and if so - how to confirm the voucher
- if that paragraph tells you to confirm a voucher
- in every case see RM4136
- if you can confirm the voucher after repayment see RM4190 - RM4194
- when you have looked at all the vouchers for the claim, go to RM4200.
| If the taxpayer is a | Claim form | Go to …. |
|---|---|---|
| Friendly Society | R69/R70 | RM4182 |
| Minor | R40/R40(SP) | RM4162 |
| Trade Union | R67 | RM4182 |
| Anyone else | Any other | Table 2. |
| If the income is | Go to |
|---|---|
| Adult’s income from a deceased’s estate for the administration period | RM4158 |
| Adult’s income from a trust | RM4154 |
| Copyright, mining or patent royalties | RM4178 |
| Schedule E | RM4186 |
| Anything else | Table 3. |
| If the payer is | Go to …. |
|---|---|
| The Association of stock and share dealers | RM4138 |
| A bank or other financial concern acting as paying or collecting agent or buying and selling securities | RM4138 |
| A member of the stock exchange | RM4138 |
| The Supreme Court of Judicature NI | RM4138 |
| The Bank of England | RM4142 |
| The Bank of Ireland | RM4142 |
| The Court funds Office England or Wales | RM4142 |
| A Government Department | RM4142 |
| A National Board | RM4142 |
| The National Debt Commissioners | RM4142 |
| The National Savings Bank | RM4142 |
| A Nationalised Industry | RM4142 |
| A company | RM4146 |
| A life assurance company | RM4146 |
| A UK local authority | RM4146 |
| Anyone else | Table 4 |
| If the voucher is | go to …. |
|---|---|
| A certificate with the perforation mark \nSESO on it | RM4138 |
| A consolidated or composite certificate | RM4138 |
| An R189 series form | RM4138 |
| A subsidiary Income Tax certificate \n(approved own version) | RM4138 |
| An X series form or approved own version | RM4138 |
| A dividend warrant counterfoil | RM4146 |
| A statement of bank or building society interest | RM4146 |
| Evidence accepted instead of a voucher | RM4150 |
| An informal statement | RM4150 |
| An R185 series form | RM4150 |