Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Self Assessment Manual

Repayments: issue repayment: missing BACS repayment (Action Guide)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: This guidance should not be used for Payable Orders. The relevant guidance can be found at SAM110123.

Note: all the relevant steps should be followed before asking for a repayment credit. If sufficient investigation has not been carried out before the request is sent, and sufficient evidence is not provided, the request will be rejected.

 

If you are dealing with a missing BACS repayment and you have checked with the taxpayer that the account details the BACS repayment has been sent to are correct (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
   
If you are dealing with a missing BACS repayment, and you have been advised by the customer that the account details on the repayment notification R1000 CS are incorrect (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If you are dealing with a missing BACS repayment and you have checked with the taxpayer that the account details the BACS repayment has been sent to are correct

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM110225(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
   
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM110030(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
     
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM110185(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)    
        ### (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)    
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM110245(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        ### (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Top of page

If you are dealing with a missing BACS repayment, and you have been advised by the customer that the account details on the repayment notification R1000 CS are incorrect

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
   
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM110225(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM110030(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  For example
  * Check if previous repayments have been made to the same account. If so, and the customer has not queried them previously, ask the customer why they are querying the repayment now. If the customer confirms that the account has been closed, tell the customer to contact the bank direct to make enquiries and retrieve the repayment and take no further action. See Step 3 above
  * If the repayment has been made according to the details given on the return which the customer now states are not theirs, you must obtain written details from the customer of who completed the return on their behalf i.e. ex-agent, an details of the customers own bank account before taking further action
  * Where the customer tells you they gave the wrong bank account details on the return and the repayment has not been received, you should check which bank account any previous repayments have been made to. If previously sent to the same account and were not queried at the time, you should contact the customer to ask why before taking any further action. If the account was closed, tell the customer to contact the bank direct to make enquiries and retrieve the repayment. No further action is required. Otherwise, you must obtain confirmation in writing that the customer gave the wrong accounts details on the return and what their correct details are before proceeding
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * Check that the information given on the form BKSA225 is the same as the information on the SA record. If it does not match, the form will be rejected
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) issue SEES letter SA820(Letter to Bank) or SA821 (Letter to unknown customer)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)