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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Day to day work: Payable orders: When replacement payable order required

An issued payable order may need to be replaced when

  • the claimant states the payable order has been lost, stolen, destroyed or not received (RM5012)
  • the claimant cannot cash the payable order (RM5016)
  • the payable order is returned because (RM5020)

    • the Post Office is unable to deliver it
    • the claimant has just left prison and wishes a replacement order which does not show the prison address
    • the claimant says the amount is incorrect
    • the Collector, Enforcement Office or Controller cannot accept the payment
    • the Accounts Office cannot accept the set-off nor reallocate the payment
  • a number of payable orders have to be cancelled by theProcessing Centre because of printing problems (RM5030)
  • up to 10 in a District

    or

    • up to 50 in an IRO.