RE3153 - Handling and checking vouchers: Claimants without vouchers
A claimant may have no vouchers in evidence of tax deducted from
a source of income. The payer of the income should supply a
statement like an informal voucher, in accordance with ICTA88/S352.
Take the following action in such cases
- ask the claimant to obtain a statement from the payer
- if the claimant refuses to do so, ask for other
- evidence that a net amount of income has been
- received. Accept any of the following as evidence
- a letter sent with the payment
- an entry in a bank statement
- paid cheque.
Check evidence in accordance with the guidance in RE3160.
