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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Assessing: cancelling a payable order: reasons to cancel a payable order

Why?

You may sometimes need to cancel a Payable Order that has been sent by accounts office. Usually, this is because

  • the order has been lost or returned undelivered
  • the order stated the names of payees incorrectly
  • the six months allowed for the order to be cashed has passed.

How to cancel it

In any such case you should:

  • obtain the Payable Order from the taxpayer or agent, if it has not already been returned by them, or if it is lost,
  • cancel the repayment at your file.
  • complete form Sect 6A to instruct Accounts Office to cancel the Payable Order,
  • take the Sect 6A personally to your manager to be signed and stamped,
  • send the completed Sect 6A and the Payable Order endorsed ‘CANCELLED’ to Repayments Security Team without the file.
  • note that the Sect 6A has been sent to Repayments Security Team at your file