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HMRC internal manual

Repayment Claims Manual

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  
SESO on it RM4138
A consolidated or composite certificate RM4138
An R189 series form RM4138
A subsidiary Income Tax certificate  
(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