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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: Voucher already cancelled

RM4104 | RO instructions: Voucher already cancelled

From HM Revenue & Customs · Repayment Claims Manual

If an RA has noted the claim to show that vouchers were cancelled before receipt in your District see below.

If you receive a cancelled voucher from a claimant see below.

If the voucher shows any sign which suggests that it was cancelled before you received it (RM4088 - RM4100) assume that it had been submitted in connection with an earlier repayment claim unless the file shows that the voucher was returned to the claimant or agent before repayment (RM4220)

  • ask the claimant to explain why the voucher had been cancelled before you received it

  • if you receive a reply see RM4108.

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