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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Payable orders: Payable order returned

A payable order which is returned for any reason should be retained by an Inspector whilst further action is taken on the case.

Payable orders may be returned to you for a number of reasons. For instance

the Post Office is unable to deliver it a claimant who has just left prison asks for a replacement 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.

The table below explains what action should be taken and by whom.

Reason for return Who should act Action required
     
The Post Office is unable to deliver the order. It returns it to FAO (Payments) who will cancel and keep it and advise you on form FSO/ADP601 Inspector If you suspect fraud or the papers are missing
  • send the form FAO 2601 to PER3 Conduct and Discipline with a report
  • send a copy of your report to your Group Controller
  • keep the repayment papers under lock and key.If you do not suspect fraud

  • pass the papers to the RSO.      
        RSO * write CANCELLED in red on the hardcopy
  • if the payable order was issued manually
  • stamp the payable order box on the R23 CANCELLED
  • initial this cancellation
  • use the stamp provided to make a new box on the R23
  • enter the serial number of the cancelled payable order in this box
  • pass the papers to the RO.      
        RO * try to obtain a firm address from the claimant in writing
  • send a replacement order to the firm address notified by the claimant (RM5032).      
      The claimant Inspector * cancel the returned payable order
  • place it in the cancelled payable orders establishment file.
  • pass the papers to the RSO.      
      * asks for a replacement order which does not show the prison address RSO * write a CANCELLED in red on the hardcopy
  • if the payable order was issued manually
  • stamp the payable order box on the R23 CANCELLED
  • initial this cancellation

  • use OLDC to notify FAO (Payments)

  • that the payable order has been cancelled
  • authority to issue a replacement payable order is required.When you receive authority on FAO 2601, if the payable order was issued manually

  • use the stamp provided to make a new box on the R23
  • enter the serial number of the cancelled payable order in this box.
  • pass the papers to the RO.      
        RO * ask the claimant to write and tell you the address to which a replacement order can be sent
  • send the replacement order (RM5032).      
      The claimant says the amount is incorrect Inspector * keep the returned payable order under lock and key.
      If more is due RO Check the amount repayable
  • explain and apologise for the mistake
  • tell the claimant that a further payable order for the balance will be issued shortly
  • pass the letter and papers to the Inspector      
        Inspector Attach the payable order to the letter and hand it to the Issuing Officer. Get the Issuing Officer to sign your record of payable orders issued.
        RO Issue a further payable order (RM5056).
      If the original order was correct RO * prepare a letter of explanation
  • pass the letter and papers to the Inspector      
        Inspector * Attach the payable order to the letter and hand it to the Issuing Officer. Get the Issuing Officer to sign your record of payable orders issued.
      If less is due Inspector * cancel the returned payable order
  • place it in the cancelled payable orders establishment file.
  • pass the papers to the RSO
  • pass the papers to the RO      
        RSO * write CANCELLED in red on the hardcopy
  • if the payable order was issued manually
  • stamp the payable order box on the R23 CANCELLED
  • initial this cancellation

  • use OLDC to notify FAO (Payments)

  • that the payable order has been cancelled
  • authority to issue a replacement payable order is required.When you receive authority on FAO 2601,

  • if the payable order was issued manually

  • use the stamp provided to make a new box on the R23
  • enter the serial number of the cancelled payable order in this box. | | | RO | Issue a replacement payable order (RM5044) | | The Collector, Enforcement Office or FAO (Cashier) returns the order because the wrong amount is shown on form R90/90A, but the amount of the order is correct | Inspector | Keep the payable order under lock and key. Pass the papers to the Allocation Officer to prepare fresh form R90 etc. | | | RO | Mark the duplicate of the original form R90 etc. ‘superceded’. Scrap the top copy.
    Prepare a fresh form. Get the Group Leader to sign it.
    Attach the form to the payable order.
    Pass the papers to the Inspector. | | | Inspector | Attach the new form R90 etc to the payable order and hand them to the Issuing Officer to reissue. | | The Collector, Enforcement Office or FAO (Cashier) returns the order because the amount of the repayment is more than the tax outstanding
    or
    The Accounts Office returns the order because he amount of the repayment is more than the tax outstanding on that assessment | Inspector | * cancel the payable order
  • place it in the Cancelled Payable Order establishment file
  • pass the papers to the RSO      
        RSO * write CANCELLED in red on the hardcopy
  • stamp the payable order box on the R23 CANCELLED
  • initial this cancellation
  • use OLDC to notify FAO (Payments)
  • that the payable order has been cancelled
  • it is a failed R90 set-off
  • pass the papers to the RO      
      * RO Issue a replacement payable order (RM5060).
      Any other reason Inspector * keep the returned payable order under lock and key
  • find out why the order was returned.If cancellation is necessary

  • cancel the payable order
  • place it in the Cancelled Payable Order establishment filepass the papers to the RSO      
      * RSO * write CANCELLED in red on the hardcopy
  • if the payable order was issued manually
  • stamp the payable order box on the R23 CANCELLED
  • initial this cancellation

  • use OLDC to notify FAO (Payments)

 

  • that the payable order has been cancelled
  • authority to issue a replacement payable order is required in appropriate cases.