RM4032 | RO instructions: What to do with every voucher

Look at every voucher using the instructions below.

Make sure that every voucher

• belongs to the taxpayer. A taxpayer is a person who claims on his or her own behalf or a person for whom a claim is made (RM4044 - RM4068)

• shows that the person for whom the claim was made has suffered tax or is entitled to tax credit (you must not repay notional tax)

• is for the period covered by the claim

• is free from alterations (RM4084)

• is free from Head offices’ or other Districts’ cancelling stamps including official pin perforations (RM4088 - RM4100)

• has not been used for an earlier repayment (RM4104).

• You may need to refer to some additional instructions

• if the RA tells you a voucher had been cancelled before it was received in the District see RM4104

• if you get a duplicate voucher see RM4112

• if you want to know more about the different kinds of voucher see RM4116 - RM4128

• if the voucher seems to be a photocopy see RM4086

• for information about stock dividends see RM4036.