RM4012 | RO instructions: Have you got enough

For Bank or Building society interest only ask for evidence of tax deducted where the gross interest exceeds £ 50. Apply this limit to each individual account. Otherwise you need the evidence at RM4009.

Note that from April 2016 the Personal Savings Allowance means that Bank or Building Society Interest is no longer taxed at source and repayments are not usually appropriate for tax on interest earned after that date.

For PAYE tax you need the evidence at RM4010 for each source of income.

For all other sources of income check that you have enough vouchers to cover the amount of income on which tax is to be repaid.

In addition, if you need to check the source or amounts from a voucher ask for the voucher you need to check.