»Ê¹ÚÌåÓýapp

If the individual who paid the income did not provide a formal voucher which shows the amount of tax deducted from an item of income the taxpayer is entitled to write and ask for an informal statement.

»Ê¹ÚÌåÓýapp payer must give the taxpayer a written statement of the gross amount of the payment,the amount paid and the tax deducted. (»Ê¹ÚÌåÓýapp legal authority for this is ICTA88/S352.)

Alternative evidence of tax deducted from bank or building society interest is unacceptable .

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

For other income, if the claimant refuses to ask the payer for a statement or if the claimant is still unable to obtain a statement

• ask the claimant for other evidence that the taxpayer received a net amount of income

• accept any of the following as evidence

  • a letter sent with the payment
  • an entry in a bank pass-book
  • a paid cheque

You must check this evidence as follows

• treat statements of bank or building society interest like UK dividends (RM4146)
• check all other statements or alternative evidence (RM4150)

If a company did not provide a voucher tell the claimant that the company is obliged to give a shareholder a statement whenever it pays a dividend, interest or other annual payment. »Ê¹ÚÌåÓýapp legal authority for this is ICTA88/S234.

Part of any income from a unit trust not resident in the UK may carry a tax credit. If a tax credit is claimed but is not shown on any voucher, ask the claimant to explain. Where the amount is material, seek advice from Centre for Non-Residents (Residence, Advice and Liability Unit) before accepting the claimant’s explanation.