RM4128 - RO instructions: Microfilmed vouchers
Some banks and other financial concerns keep dividend, interest or annuity vouchers for their customers. These vouchers are recorded on microfilm after a certain period and then destroyed.
If you need evidence of tax suffered after the original voucher has been destroyed
- accept a paper copy of the microfilm of the original voucher accompanied by a certificate which
If there is no certificate or the certificate is not in the terms above submit the claim to Central Policy (Tax Administration Advice Team), Stockport.
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- quotes Inland Revenue Policy Division reference T1726/1/87
- confirms that the paper copy is a true copy of the microfilm record of the original voucher
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confirms that the original voucher has been destroyed
- treat it like a duplicate voucher. See RM4112.