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HMRC internal manual

Repayment Claims Manual

Payable orders: Claimant unable to cash payable order

If a customer claims they cannot cash a payable order you need to


  •  be satisfied that the caller is the person who has received or is due to receive the payable order

  • establish the reasons why the customer can not cash the payable order

  •  inform the customer of the following options

  • payable orders can be paid in to other bank or building society accounts that are held by the customer that are not current accounts

  •  the customer may be able to open a new bank or building society account that accepts payable orders

  • the payable order can be returned to HMRC and reissued to a nominee, appointed by the customer, who is able to receive the payable order on their behalf and who already holds a building society account

Issuing a replacement payable order to a nominee

  • The customer should return the payable order and provide the name and address of the nominee.

  • When the payable order is returned it should be marked ‘cancelled’ in red ink

  •  Use OLDC (cancel payable orders) to report the cancelled payable order to Finance (Payable Order Services) and request authority to reissue the payment.

  • When authority (Form 2601) is received reissue the payable order to the appointed nominee