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Regulation 21(2) SI2009/2034 allows an investment trust (IT) or prospective investment trust (IT) to make the information that would otherwise be shown on a tax voucher by alternative methods as follows �

• providing details to allow the recipient to access an electronic means of calculating the amounts that would be shown in a written statement (tax voucher); or
• providing the recipient with an alternative method of obtaining the details of those amounts without recourse to electronic means.

»Ê¹ÚÌåÓýapp regulations are not prescriptive about the format as regards ‘electronic meansâ€� but an example of fulfilling this requirement would be where investors were directed to the IT or PIT’s website and a web calculator, which on inputting the generic information, would calculate the amount of the dividend and / or interest paid.

Provision of an ‘alternative method� of accessing information for investors is not prescribed for in the regulations but an example of satisfying this alternative method might be a customer information telephone line where this additional information was sent in writing on request.

Investors should keep the generic information sent to them (either by post or electronically) or a print out of the information accessed electronically or information gained by alternative means.