Assessing: cancelling a payable order: cancellation and re-issue of a payable order
You will need to complete a new Sect 6 if you need to reissue the payable order. Form Sect 6A should be used only to request the cancellation of a payable order (PO). You will need to be aware of the circumstances of each case to avoid the possibility of a duplicate PO being in circulation. The following examples give further guidance.
The taxpayer does not receive original PO and asks you to re-issue
You should complete form Sect 6A to have the original PO cancelled. Only when you have confirmation from the accounts office that the PO has been cancelled i should you then re-issue it. You can also see that the PO has been cancelled on SAGE because the amount repaid (RPA) and the repayment supplement (RSA) transactions will be reversed
The taxpayer returns PO to you and asks you to re-issue.
Because you have the original PO, you should complete form Sect 6A to cancel the original and at the same time, issue a fresh Sect 6 for the replacement PO.
The taxpayer returns PO to the accounts office and asks for re-issue.
The accounts office will cancel the PO and then send the correspondence to us. A fresh Sect 6 can be issued straight away.
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