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

HMRC internal manual

Repayment Claims Manual

Manually issued payable order: payable order used out of sequence

The person who has to use a payable order out of sequence should send a report to FAO (Payments) telling them the

  • type of order (whether Income Tax, Corporation Tax/Capital Gains Tax)
  • serial number(s) of the payable order(s) used out of sequence
  • reason why an order has been used out of sequence.