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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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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.