INTM333040 | Double Taxation applications and claims: Vouchers: Details on vouchers

CTA10/S1100(1) and ITA07/S495, ITA07/S975 set out the information that the payer is legally required to provide with a payment. The details on the voucher are normally as follows:

Payments of Interest, Royalties, Annuities, Foreign Dividends and Interest

• the gross amount

• the rate of tax

• the amount of tax deducted

• the net amount actually paid

• the name of the stockholder

• the period to which the payment relates

• the date the payment was made

Payments of UK company dividends

• the amount of dividend paid (the net dividend)

• the tax credit

• the name of the shareholder

• the period to which the payment relates

• the date the payment was made