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A formal voucher is a voucher

• on a form issued for the purpose by the Revenue for example an R185

or

• which the payer is required to provide by law whenever a payment is made, for example, a company dividend warrant

For annual claims you will deal with four main types of formal voucher

• forms R185, R185E and R185(AP)
• counterfoils of warrants issued when dividends, interest and annuities are paid. »Ê¹ÚÌåÓýappse are issued by companies and local authorities
• certificates of the R189 series. »Ê¹ÚÌåÓýappse subsidiary tax credit and Income Tax certificates are used by banks and stockbrokers acting as paying or collecting agents. »Ê¹ÚÌåÓýappy may use an approved own version of the R189
• consolidated or composite certificates. »Ê¹ÚÌåÓýappse are used by banks, stockbrokers and other financial concerns acting as paying or collecting agents. Unlike certificates of the R189 series they show income paid or received over a stated period. Usually they are accompanied by schedules showing individual items of income.

A company must always give a shareholder a statement whenever it pays a dividend, interest or other annual payment. »Ê¹ÚÌåÓýapp legal authority for this is ICTA88/S234.