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HMRC internal manual

Repayment Claims Manual

Group Leader instructions: Duplicate vouchers/vouchers cancelled earlier

The RO may ask for advice about duplicate or previously cancelled vouchers.

RM4104 says the RO should

  • assume a previously cancelled vouchers was submitted in connection with an earlier repayment claim


  • ask the claimant for an explanation. The RO will show you the explanation.If you think there was an earlier repayment refuse further repayment unless the RO can

  • trace and obtain the earlier claim papers


  • confirm that further repayment is due. Provided the earlier claim papers are obtained the allocation officer may
  • repay tax on a duplicate voucher if you are satisfied the tax has not been repaid already
  • repay tax on a cancelled voucher if the papers show that

    • further allowances are due or further evidence has been produced


    • there was no repayment made as a result of the earlier claim or only part of the tax on the voucher was repaid earlier.If earlier repayment was made by Head Office the allocation officer should
  • submit the claim to the Head Office section which cancelled the voucher


  • ask what reply to send to the claimant.If you cannot trace papers which show why the voucher was cancelled and you are not satisfied with the explanation given by the claimant refuse repayment.

If you suspect fraud

  • submit the file and voucher(s) to an Inspector. If you think the claimant has made an innocent mistake
  • explain that you cannot repay the tax because it has been repaid already
  • retain the voucher(s) with your claim papers
  • submit the case to an Inspector if the claimant presses for repayment or for the return of the voucher(s).