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Contents

Official guidance
International Manual

INTM333000 · Double Taxation applications and claims: Vouchers

  • INTM333010 · What a voucher is
  • INTM333020 · How vouchers are issued
  • INTM333030 · Common types of voucher
  • INTM333040 · Details on vouchers
  • INTM333050 · Signing of vouchers
  • INTM333060 · Declaration of ownership on vouchers
  • INTM333070 · Names on vouchers
  • INTM333080 · When you can accept the name on the voucher
  • INTM333090 · When you should enquire about names on vouchers
  • INTM333100 · What to do with missing/duplicate/photocopy vouchers
  • INTM333110 · What a duplicate voucher looks like
  • INTM333120 · What a photocopy voucher looks like
  • INTM333140 · Intermediaries’ own versions of vouchers
  • INTM333150 · Informal vouchers
  • INTM333161 · Voucher showing Stock Dividends
  • INTM333170 · What a block holding is
  • INTM333180 · What a block voucher is
  • INTM333210 · Claims which include block items
  • INTM333220 · Block vouchers issued by Irish banks
  • INTM333230 · Verification of vouchers
  • INTM333240 · When vouchers should be verified
  • INTM333260 · Vouchers showing foreign tax
  • INTM333270 · What to do if the claimant has difficulty in providing vouchers
  • INTM333290 · What to do if the claimant wants vouchers returned
  • INTM333300 · What to do if you are not paying all the tax on a voucher
  • INTM333310 · What to do if you suspect a voucher has been altered
  • INTM333320 · What to do if you receive a subsidiary voucher for a single customer holding
  1. Double Taxation applications and claims: Vouchers: Contents
  2. Double Taxation applications and claims: Vouchers: Declaration of ownership on vouchers

INTM333060 | Double Taxation applications and claims: Vouchers: Declaration of ownership on vouchers

From HM Revenue & Customs · International Manual

Forms of the R189 series and the corresponding certificates issued by banks have a section for signing a declaration of ownership of the relevant security. You do not have to insist on completion of this declaration when you already have an adequate declaration of ownership on the claim form.

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