SolvedINTM333030 | Double Taxation applications and claims: Vouchers: Common types of voucher
From HM Revenue & Customs · International Manual
The more common types of voucher are described here. If you see a voucher of a type not described here, refer to Specialist Personal Tax, PT International Advisory who will advise on its acceptability.
If you need to question the content of a voucher with its issuer, refer to PT International Advisory before doing so, to avoid the making multiple enquiries about a single problem.
The following notes tell you if you need to have a voucher verified. Details of verification are at INTM333240.
The following terms describing the voucher’s ‘nature’ are used here to mean:
| Principal | issued by the original payer to the first recipient of the payment |
|---|---|
| Subsidiary | issued by the custodian of a block holding to each participant in that block INTM333170 |
| Consolidated | composite subsidiary usually including more than one category of payment, issued by custodians, trustees, and executors of estates. |
The main types of voucher are detailed in a table which can be accessed here: http://www.hmrc.gov.uk/gds/intm/attachments/INTM333030_published_table.pdf