| Type of Voucher                | Nature       | Income                                                          |
|--------------------------------|--------------|-----------------------------------------------------------------|
| Printed                        |              |                                                                 |
| Printed                        | Principal    | UK dividends and interest                                       |
|                                |              | Issued by the original payer in respect of a single holding of  |
| an investment                  |              |                                                                 |
|                                |              |                                                                 |
| Verification                   | NOT          | required                                                        |
| Printed                        | Principal    | Schedule D pension and annuities                                |
|                                |              | Issued by the original payer to the individual recipient of the |
| income                         |              |                                                                 |
|                                |              |                                                                 |
| Verification                   | REQUIRED     |                                                                 |
| R185 series                    |              |                                                                 |
| R185                           | Principal    | UK interest, annual payments, royalties                         |
|                                |              | Issued and should be signed by the person making the            |
| payment and deducting the tax. |              |                                                                 |
|                                |              |                                                                 |
| Verification                   | REQUIRED     |                                                                 |
| R185                           | Principal    | Payments from discretionary trusts                              |
|                                |              | Issued by the trustee (s) of a discretionary trust              |
|                                |              |                                                                 |
| Verification                   | NOT          | required                                                        |
| R185 (estate income)           | Consolidated | Estate income                                                   |
|                                |              | Issued by the executor or administrator of the estate of a      |
| deceased person                |              |                                                                 |
|                                |              |                                                                 |
| Verification                   | NOT          | required                                                        |
|                                |              |                                                                 |
|                                |              |                                                                 |
|                                |              |                                                                 |
| R189 series                                                    |            |                                                              |
|----------------------------------------------------------------|------------|--------------------------------------------------------------|
| R189K                                                          | Subsidiary | UK Company dividends                                         |
|                                                                |            | Issued by UK banks and finance houses (including a UK        |
| branch of an overseas bank) holding securities for clients as  |            |                                                              |
| part of a block holding                                        |            |                                                              |
|                                                                |            |                                                              |
| Verification                                                   | NOT        | required                                                     |
|                                                                |            |                                                              |
| Occasionally issued in error by an overseas bank or finance    |            |                                                              |
| house, when you should treat the voucher as R189M, and         |            |                                                              |
|                                                                |            |                                                              |
| Verification                                                   | REQUIRED   |                                                              |
| R189L                                                          | Subsidiary | UK interest                                                  |
|                                                                |            | Issued by UK banks and finance houses (including a UK        |
| branch of an overseas bank) holding securities for clients as  |            |                                                              |
| part of a block holding                                        |            |                                                              |
|                                                                |            |                                                              |
| Verification                                                   | NOT        | required                                                     |
|                                                                |            |                                                              |
| Occasionally issued in error by an overseas bank or finance    |            |                                                              |
| house, when you should treat the voucher as R189N, and         |            |                                                              |
|                                                                |            |                                                              |
| Verification                                                   | REQUIRED   |                                                              |
| R189N                                                          | Subsidiary | UK interest                                                  |
|                                                                |            | Issued by overseas banks & finance houses holding securities |
| for clients as part of a block holding. To validate form R189N |            |                                                              |
| its issuer must send the block voucher it has received,        |            |                                                              |
| usually from a UK issuer, to CAR Personal Tax International.   |            |                                                              |
|                                                                |            |                                                              |
| Verification                                                   | REQUIRED   |                                                              | | Foreign                                                        |              |                                                               |
|----------------------------------------------------------------|--------------|---------------------------------------------------------------|
| P Certificate                                                  | Subsidiary   | UK Dividends and interest ONLY                                |
|                                                                |              | Issued by Swiss banks to Swiss residents only. Some banks     |
| issue their own vouchers in substantially the same wording.    |              |                                                               |
| The original block vouchers are not produced to Personal Tax   |              |                                                               |
| International, so it is advisable to check the figures on the  |              |                                                               |
| voucher with Extel to confirm that is has been completed       |              |                                                               |
| correctly.                                                     |              |                                                               |
|                                                                |              |                                                               |
| Verification                                                   | NOT          | required                                                      |
| 5081                                                           | Subsidiary   | UK dividends and interest ONLY                                |
|                                                                |              | Issued by French banks and Agents De Change. Some banks       |
| issue their own vouchers in substantially the same wording.    |              |                                                               |
| The original block vouchers are not produced to Personal Tax   |              |                                                               |
| International, so it is advisable to check the figures on the  |              |                                                               |
| voucher with Extel to confirm that it has been completed       |              |                                                               |
| correctly.                                                     |              |                                                               |
|                                                                |              |                                                               |
| Verification                                                   | NOT          | required                                                      |
| German Bank                                                    | Consolidated | UK dividends and interest ONLY                                |
|                                                                |              | German banks issue this dual language certificate as either a |
| subsidiary or a consolidated voucher. The original block       |              |                                                               |
| vouchers are not produced to Personal Tax International, so    |              |                                                               |
| it is advisable to check the figures on the voucher with Extel |              |                                                               |
| to confirm that it has been completed correctly.               |              |                                                               |
|                                                                |              |                                                               |
| Verification                                                   | NOT          | required                                                      |
|                                                                |              |                                                               |
|                                                                |              |                                                               |
|                                                                |              |                                                               |
| Own print                                                 |              |                                                            |
|-----------------------------------------------------------|--------------|------------------------------------------------------------|
| Own print                                                 | Consolidated | UK and foreign dividends and interest together             |
|                                                           |              | Issued by many UK (only) banks and other intermediaries    |
| using self-designed forms approved by HMRC, and bearing a |              |                                                            |
| reference prefixed "BV" or more rarely "FD"               |              |                                                            |
| Own print                                                 | Subsidiary   | UK or foreign dividends or interest separately             |
|                                                           |              | A single income type version of the above, bearing similar |
| references.                                               |              |                                                            |
|                                                           |              |                                                            |
|                                                           |              |                                                            |