RM4044 | RO instructions: Vouchers in the sole name of the taxpayer

If the voucher is in the sole name of the taxpayer

• accept it.

When a voucher has an `a/c’ marking on it

• if the voucher is made out to a bank or building society as payee for a sole taxpayer accept it provided the `a/c’ marking is in the following form

  Pay National Westminster Bank PLC
  a/c A J Brown

In this case the bank receives the money for A J Brown. There is no difference between a voucher showing payment to A J Brown direct and one to the bank for A J Brown.

If a voucher has any other form of `a/c’ marking on it is not in the sole name of the taxpayer.