INTM333030 - Double Taxation applications and claims: Vouchers: Common types of voucher

The more common types of voucher are described here. If you see a voucher of a type not described here, refer to Specialist Personal Tax, PT International Advisory who will advise on its acceptability.

If you need to question the content of a voucher with its issuer, refer to PT International Advisory before doing so, to avoid the making multiple enquiries about a single problem.

The following notes tell you if you need to have a voucher verified. Details of verification are at INTM333240.

The following terms describing the voucher’s ‘nature’ are used here to mean:

Principal	issued by the original payer to the first recipient of the payment
Subsidiary	issued by the custodian of a block holding to each participant in that block INTM333170
Consolidated	composite subsidiary usually including more than one category of payment, issued by custodians, trustees, and executors of estates.

The main types of voucher are detailed in a table which can be accessed here: http://www.hmrc.gov.uk/gds/intm/attachments/INTM333030_published_table.pdf