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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Management and security: Cancellation of vouchers

When examining repayments work check that the District date stamp is being used to cancel vouchers used in the repayment (RM1020). In an IRO, any vouchers being returned to the claimant or nominee must be cancelled. You need not stamp vouchers being retained in your office. However, if their return is subsequently requested, they must then be cancelled. When deciding the best approach for your office, the paragraphs to consider are RM520, 1016, 1020 and 4024.