Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)