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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Payable order duplicated, lost, stolen, destroyed or not received

When a claimant tells you that the payable order has been duplicated, lost, stolen, destroyed or not received

  • obtain the serial number of the missing payable order
  • telephone FAO(Payments) immediately if the payable order exceeds £ 200.00 and has been reported as lost or stolen within the last 48 hours
  • use OLDC (Cancel Payable Orders) to report the payable order details to FAO(Payments) and request authority to issue a fresh payable order
  • wait for form FAO 2601 from FAO (Payments) who will stop payment on the original order.If the payable order was issued by computer CL will show the serial number of the latest payable order issued for the year. To obtain the serial number of a previous payable order ask the District Liason Officer (DLO) to telephone the National Help Desk. The DLO should give all the following details from the repayment hardcopy

  • District number and name
  • Management Unit number
  • Date
  • Year
  • Reference
  • claimant name
  • amount of repayment, including any supplement.FAO 2601 RECEIVED

Action by allocation holder

When you receive the FAO 2601 pass the papers to the RSO

Action by RSO

  • enter STOPPED in red on the hardcopy

and

  • if the payable order was issued manually

 

  • enter STOPPED in red in the payable order box on the R23
  • initial this entry
  • use the stamp provided to make a new box on the R23
  • write the serial number of the stopped payable order in this box
  • pass the papers back to the allocation holder to arrange for the issue of a replacement payable order (RM5032).FAO(PAYMENTS) ASK YOU TO SEND A LETTER

If FAO(Payments) ask you to send a letter to the claimant they will provide you with the wording. Have the letter typed on District headed notepaper and follow their wording exactly. This is to make the legal position clear to the claimant.