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HMRC internal manual

Self Assessment Manual

Repayments: issue repayment: local office payable orders

Local office payable orders (LOPO) are manually prepared repayments issued by the Cumbernauld Repayments Team (from 30 March 2009). Repayment using this method should only be made in exceptional circumstances, for example where the repayment methods of payable order (through the SA system), BACS or CHAPS are not available or appropriate to a particular repayment.

Although LOPO are not issued by the SA system, they are subject to R400 security checks at both pre and post issue repayment stages.

Where a request for repayment by local office payable order is made, follow the Action Guide (SAM110111).