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

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Repayments: issue repayment: special action in BACS repayment cases

If the repayment method is BACS, special action is required, in appropriate cases, to modify the information you are presented with.

Notes:

1. If a building society (including a former building society) is not listed below then repayment by BACS cannot take place. In such cases you should issue the repayment using an alternative method of repayment (SAM110115)
   
2. Only the banks listed have been identified as requiring special action. All other banks will accept a BACS transfer without special action

Abbey National PLC

Where the BACS transfer is to be made to Abbey National PLC

Ensure that the branch sort code is one of the following

  • 09-00-00 (for this branch sort code, entries are required in both the Bank Account Number and B/S Reference fields)
  • 09-01-26
  • 09-01-27
Branch sort code Account number Building Society Ref
     
09-00-00 00050005  
(This is a general receipts account used by customers with a B/S roll number or an account number of more than 8 digits.) Customer’s roll number (for example A/1234567890XXX)

Or

Customer’s account number  
  09-01-26

Or

09-01-27 Customer’s 8 digit account number Not required

Alliance & Leicester (including Alliance & Leicester Giro)

Where the BACS transfer is to be made to the Alliance & Leicester building society (including Alliance & Leicester Giro) consider the following

Branch sort code 
The branch sort code must be within the range(s) detailed Account number 
Detailed below is the special action you will need to take when making an entry in the Bank Account Number field  
   
  72-50-00 to 72-50-06

72-60-00 to 72-60-06

89-10-00 to 89-10-06

89-20-00 to 89-20-06 For these branch sort codes enter
  • The first digit of the account number as the last digit of the sort code in the Bank Sort Code field
  • The remaining digits in the Bank Account Number field

Birmingham Midshires

Where the BACS transfer is to be made to the Birmingham Midshires building society

  • Ensure that the branch sort code is within the following range

    • 20-97-78

Bradford & Bingley

Where the BACS transfer is to be made to the Bradford & Bingley building society

  • Ensure that the branch sort code is within the following range(s)

    • 13-40-12 to 13-40-16
  • Enter in the Bank Account Number field

    • The 8 digit account number
  • Enter in the B/S Reference field

    • The 6 digit sort code followed by the 8 digit account number

Bristol & West

Where the BACS transfer is to be made to the Bristol & West building society

  • Ensure that the branch sort code is within the following range(s)

    • 62-24-53
    • 57-11-84
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Chelsea

Where the BACS transfer is to be made to the Chelsea building society

  • Ensure that the branch sort code is within the following range

    • 08-60-72
  • Enter in the Bank Account Number field

    • Two leading zeros where the account number consists of only 6 digits

Note: If the taxpayer holds a ‘Mortgagors’ account, entries are required in both the Bank Account Number and B/S Reference fields

Cheltenham & Gloucester

Where the BACS transfer is to be made to the Cheltenham & Gloucester building society

  • Ensure that the branch sort code is within the following range

    • 30-00-00
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Cheshire

Where the BACS transfer is to be made to the Cheshire building society

  • Ensure that the branch sort code is within the following range

    • 20-53-77
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Co-op

Where the BACS transfer is to be made to the Co-op bank

  • Enter in the Bank Account Number field

    • The first 8 digits of the account number

Coventry

Where the BACS transfer is to be made to the Coventry building society

  • Ensure that the branch sort code is within the following range

    • 40-18-17
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Cumberland

Where the BACS transfer is to be made to the Cumberland building society

  • Ensure that the branch sort code is within the following range

    • 16-52-21
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Dunfermline

Where the BACS transfer is to be made to the Dunfermline building society

  • Ensure that the branch sort code is within the following range

    • 83-92-06
  • Enter in the Bank Account Number field

    • The last 8 digits of the account number

Halifax

Where the BACS transfer is to be made to the Halifax building society

  • Ensure that the branch sort code is

    • The Customer sort code
  • Enter in the Bank Account Number field

    • The Customer account number

Leeds & Holbeck

Where the BACS transfer is to be made to the Leeds & Holbeck building society

  • Ensure that the branch sort code is within the following range

    • 30-00-05
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Leek

Where the BACS transfer is to be made to the Leek building society

  • Ensure that the branch sort code is within the following range

    • 40-28-01
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Lloyds

Where the BACS transfer is to be made to Lloyds bank

  • Enter in the Bank Account Number field

    • One leading zero where the account number consists of only 7 digits
    • Two leading zeros where the account number consists of only 6 digits

National Savings Bank

Where the BACS transfer is to be made to the National Savings Bank

  • Enter

    • The first digit of the account number as the last digit of the sort code in the Bank Sort Code field
    • The remaining digits in the Bank Account Number field

National Westminster

Where the BACS transfer is to be made to the National Westminster bank

  • Enter in the Bank Account Number field

    • The last 8 digits of the account number

Nationwide

Where the BACS transfer is to be made to the Nationwide building society

  • Ensure that the branch sort code is within the following range(s)

    • 07-00-30
    • 07-00-93 (for this branch sort code entries are required in both the Bank Account Number and B/S Reference fields)
    • 07-01-16 (for this branch sort code enter the last 8 digits of the account number in the Bank Account Number field)

Newcastle

Where the BACS transfer is to be made to the Newcastle building society

  • Ensure that the branch sort code is within the following range

    • 25-59-54

Northern Rock

Where the BACS transfer is to be made to the Northern Rock building society

  • Ensure that the branch sort code is within the following range

    • 08-60-64
    • 08-61-15 (for this branch sort code entries are required in both the Bank Account Number and B/S Reference fields)
    • 30-13-57 (for this branch sort code entries are required in both the Bank Account Number and B/S Reference fields)
    • 20-59-42 (for this branch sort code entries are required in both the Bank Account Number and B/S Reference fields)

Norwich & Peterborough

Where the BACS transfer is to be made to the Norwich & Peterborough building society

  • Ensure that the branch sort code is within the following range

    • 08-60-81

Portman

Where the BACS transfer is to be made to the Portman building society

  • Ensure that the branch sort code is within the following range(s)

    • 20-11-39 (for this branch sort code entries are required in both the Bank Account Number and B/S Reference fields)
    • 23-71-70 (for this branch sort code enter in the Bank Account number field the last 8 digits of the account number)

Principality

Where the BACS transfer is to be made to the Principality building society

  • Ensure that the branch sort code is within the following range(s)

    • 30-11-58
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Skipton

Where the BACS transfer is to be made to the Skipton building society

  • Ensure that the branch sort code is within the following range(s)

    • 20-78-42
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Staffordshire

Where the BACS transfer is to be made to the Staffordshire building society

  • Ensure that the branch sort code is within the following range(s)

    • 20-97-78
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

West Bromwich

Where the BACS transfer is to be made to the West Bromwich building society

  • Ensure that the branch sort code is within the following range

    • 40-46-13
  • Enter in the B/S Reference field

    • The details supplied (this will be different from the account number)

Woolwich

Where the BACS transfer is to be made to the Woolwich building society consider the following

Branch sort code 
The branch sort code must be within the range(s) detailed Account number 
Detailed below is the special action you will need to take when making an entry in the Bank Account Number field  
   
  10-80-02
10-80-90 to 10-80-99 For these branch sort codes
  • The last 8 digits of the account number in the Bank Account Number field    
      10-80-00 to 10-80-09 For these branch sort codes
  • The first digit of the account number as the last digit of the sort code in the Bank Sort Code field
  • The remaining digits in the Bank Account Number field

Yorkshire

Where the BACS transfer is to be made to the Yorkshire building society

  • Ensure that the branch sort code is within the following range(s)

    • 57-00-45
  • Enter in the Bank Account Number field

    • The first 8 digits of the account number
  • Enter in the B/S Reference field

    • The details supplied (this will consist of the first 8 digits of the account number followed by 2 extra digits)