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Official guidance
Repayment Claims Manual

RM4072P · How to decide who has suffered the tax: problems with any voucher

  • RM4072 · RO instructions: A voucher is missing
  • RM4076 · RO instructions: What to do if payer did not provide voucher
  • RM4080 · RO instructions: voucher appears to be lost or mislaid
  • RM4084 · RO instructions: Vouchers which have been tampered with
  • RM4086 · RO instructions: Photocopies
  • RM4088 · RO instructions: checking stamp impressions/perforations on voucher
  • RM4092 · RO instructions: How to check the date on the voucher
  • RM4096 · RO instructions: Check whether voucher stamped more than once
  • RM4100 · RO instructions: check whether another District cancelled voucher
  • RM4104 · RO instructions: Voucher already cancelled
  • RM4108 · RO instructions: Reply about earlier cancellation received
  • RM4112 · RO instructions: duplicate vouchers sent in
  1. How to decide who has suffered the tax: problems with any voucher: contents
  2. RO instructions: A voucher is missing

RM4072 | RO instructions: A voucher is missing

From HM Revenue & Customs · Repayment Claims Manual

If a voucher is missing use the following table to decide what action to take.

SituationAction
The payer did not give the taxpayer a voucher.See RM4076
The voucher is in joint names and another claimant has submitted the voucher in support of a repayment claimExplain that the other claimant should ask for the return of the voucher so that it can be submitted in support of the claim you are dealing with.
The voucher appears to be lost or mislaid.See RM4080.
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