RM4146 - RO instructions: vouchers from company or UK local authority

The table below tells you when and how to confirm vouchers from companies and UK local authorities. It includes annuity vouchers from life assurance companies.

Some vouchers may be confirmed after repayment. See RM4190.

Note that from April 2016 the Personal Savings Allowance and Dividend Tax Allowance apply and repayments are not usually appropriate.

Voucher type	Action
Company dividend and interest warrant counterfoils issued by companies in the UKThe counterfoil may be printed, typed, hand written or on form R185A	In all cases ask the claimant for the information if any of the following items is missing from the counterfoil, the name of the shareholder, the period to which the payment relates and the date of payment. If any counterfoil does not include one of two statementsIf the counterfoil does not include either of the following statements ask the paying company’s District to take this up with the paying company ‘the ACT shown will be accounted for to the Collector of Taxes’ ‘the Income Tax deducted as shown will be accounted for to the proper officer for the receipt of taxes’. If any counterfoil is incomplete or unsatisfactoryAsk the paying company’s District to take up any irregularities with the paying company.If the counterfoil is complete and printed accept it without confirmation.If the counterfoil is typed, hand written or on a form R185AAfter repayment, send an R185A or a typed or hand written dividend warrant counterfoil with a covering form R36 to the paying company’s District if the Inspector thinks it should be confirmed or you are repaying on a dividend of more than £100 from this source for the first time or you are repaying on interest of more than £100 a year from this source for the first time.
Foreign tax	If a company dividend or interest voucher shows foreign tax ask an Inspector to look at it using the Double Taxation Relief instructions.
Company dividend warrants from the Irish Republic	If a dividend warrant from the Irish Republic is cashed or credited to a person’s bank account in Great Britain or Northern Ireland check that it has a proper certificate on it. The certificate must be for the deduction of United Kingdom Income Tax and must be stamped across the counterfoil. The certificate looks like this: I hereby certify that I have deducted from this dividend United Kingdom Tax amounting to £……. that is at ….% on £…….. and that the said tax has been or will be paid to the proper officer for the receipt of taxes. Signature of Banker, name of Bank, address of Bank and the date. Do not repay if the certificate is absent.
UK local authority interest warrant counterfoils. The counterfoil may be printed, typed or handwritten	If the counterfoil is incomplete or unsatisfactoryIf the counterfoil is incomplete or unsatisfactory send it with a covering form R36 to the local authority’s District. Ask the District to take up the unsatisfactory matter(s) with the local authority.If the counterfoil is complete and printedIf the counterfoil is complete and printed accept it without confirmation.If the counterfoil is typed, handwritten or on a form R185After repayment send an R185 or a typed or hand written counterfoil with a covering form R36 to the local authority’s District, if the Inspector thinks it should be confirmed.
Certificates for annuities paid by life assurance companies	Send the certificate with a form R36 to the payer’s District if there is no form R87, R88 or R89 in the claimant’s file or this is the first year in which the claimant has shown the annuity income on a claim form and claimed repayment of tax deducted from the annuity.