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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: check whether another District cancelled voucher

RM4100 | RO instructions: check whether another District cancelled voucher

From HM Revenue & Customs · Repayment Claims Manual

Check the stamp impressions on any voucher and check for pin perforations. If the voucher shows any of the following see RM4104

  • the stamp of any District other than yours

  • any Head Office stamp

  • pin perforations made by HMRC Trusts.

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