RM4060 | RO instructions: First claims: vouchers not in sole name of taxpayer

From HM Revenue & Customs · Repayment Claims Manual

RM4056 tells you when to use this paragraph to look at vouchers which are not in the sole name of the taxpayer. When you receive the first claim for the source write to the claimant and ask

in what capacity the persons named on the voucher hold the investment or property
what interest does the taxpayer have in the income
whether there is a continuing trust, if so

which District deals with the tax affairs of the trust
under what reference the trustees make returns
the name of the settlement, trust or estate
the name and address of the person to whom you should write about the such trust.

When the claimant replies the action you take will depend on the information you receive.

Reply	Action
There is a continuing trust (under a will, intestacy or settlement)	If the claimant cannot tell you the Trust District and reference number try to trace the District using TI. \nIf TI does not show you the District, refer to TM600 - TM601 and TM/APP1. \nSend a copy of the correspondence and the vouchers to the Trust District. \nAsk them to tell you how much to repay.
There is no continuing trust	If the income is received by nominees for the taxpayer, for example a nominee or investment company makes or manages investments for the taxpayer \nAccept the claimant’s statement and accept the voucher. \nOtherwise \nGet a certificate from the persons named on the voucher to confirm that the taxpayer has an absolute interest in the income received in their name. \nDo not accept that the income belongs to the taxpayer unless the executors, trustees, or acting agent provide a certificate.

Action

There is a continuing trust (under a will, intestacy or settlement)

If the claimant cannot tell you the Trust District and reference number try to trace the District using TI. \nIf TI does not show you the District, refer to TM600 - TM601 and TM/APP1. \nSend a copy of the correspondence and the vouchers to the Trust District. \nAsk them to tell you how much to repay.

There is no continuing trust

If the income is received by nominees for the taxpayer, for example a nominee or investment company makes or manages investments for the taxpayer \nAccept the claimant’s statement and accept the voucher. \nOtherwise \nGet a certificate from the persons named on the voucher to confirm that the taxpayer has an absolute interest in the income received in their name. \nDo not accept that the income belongs to the taxpayer unless the executors, trustees, or acting agent provide a certificate.