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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Repayments: issue repayment: BACS rejection notified by HMRC Finance (Action Guide)

On receipt of notification from HMRC Finance of a BACS rejection follow steps 1 - 6 below.

1. Check CASE SUMMARY and the OUID of the case involved. You must not deal with cases that are for Specialist Units. Specialist Units can be identified as below
   
  In each case the BACS rejection notification should be sent to the relevant Specialist Unit to deal with and SA Notes updated to advise the action taken

Specialist Units

If CASE SUMMARY shows ‘Expat’ or ‘CPR’ in red Send BACS rejection notice to the office noted on CASE SUMMARY. These will include the following OUID
   
  206809, 284609, 239800
  219209, 258109, 212009
  296109, 239809, 291411
If the OUID on CASE SUMMARY is one of the following numbers Send the BACS rejection notice to
295125, 212025, 284625, 291425, 258125 The Expat Team, Trinity Bridge House, Salford, M3 5BG
If the OUID on CASE SUMMARY is either Send the BACS rejection notice to
292299 or 292205 Remittance Based Charge Team, St Johns House, Merton Road, Liverpool, L75 1BB
If the OUID on CASE SUMMARY is Send the BACS rejection notice to
290406 NRCL Team, St Johns House, Merton Road, Liverpool, L75 1BB
If the OUID on CASE SUMMARY is 256202 These are Foreign Entertainer cases - send the BACS rejection notice to the office stated on CASE SUMMARY
If the OUID on CASE SUMMARY is 274701 Send the BACS rejection notice to Pension Schemes Services

Note: Remember to update SA Notes to confirm the action taken and where the BACS rejection has been sent to.

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If the OUID is not listed, proceed as follows

2. Has there been a change of address or a change of name in the last 60 days?
   
  * If Yes, follow step 3 onwards
  * If No, follow step 4 onwards
3. You must refer the case to the Repayment Security Team
  To do this
  * Follow the gidance (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  and complete the template as directed.
4. If the repayment arises from the processing of the return
  * Check the payment request details on the return to ensure that the BACS repayment has been sent to the correct account
  If the information on the BACS rejection does not fully match the return
  * Reissue the repayment through BACS to the correct bank account using function ‘ISSUE REPAYMENT FROM OVERPAID BALANCE’
  * Update SA Notes with the action taken
5. If any of the following situations arise
  * The information on the BACS rejection matches the information given on the return
  * The repayment arises from a SARS request, Or
  * Any other reason
  Take the following action
  * Send SEES letter OCA97 which advises the taxpayer that the bank details provided appear to be incorrect and their bank has been unable to accept the repayment. The letter also asks them to send written confirmation of the account they wish repayment to be made to, to include
  * The full bank account sort code
  And
  * Account number
  Note: The SEES letter can be obtained by selecting Forms and Letters from SEES in Excel and entering OCA97 in the ‘Find Form’ box
  * Update SA Notes with the action taken
  Note: New Bank Account information can only be accepted in writing. You must not accept this information over the telephone
6. When the new bank account details have been received in writing
  * Reissue the repayment using function ‘ISSUE REPAYMENT FROM OVERPAID BALANCE’