RM5060 - Replacement of payable order returned by Collector etc

You may have to issue a replacement payable order because the Collector, Accounts Office, Enforcement Office or Controller could not accept the payment. This will always be a manual payable order

• check that the hardcopy and R23 show CANCELLED
• make out a fresh R23 and where tax remains outstanding, a form R90, R90A or R90A(Z) for the revised amount of the set-off
• enter the serial number of the cancelled payable order in the notes space of the new R23
• enter `R296 to go with R30’ on the R23
• deal with the balance of the repayment as appropriate
• tell the claimant how you have dealt with the total repayment
• pass the file through for repayment.