PAYE91030 - Reconcile individual: overpayments: customer unable to cash a payable order (Action Guide)

Before a repayment is made

Steps 1 - 3

Issuing a replacement payable order to a nominee

Steps 4 - 7

1.

You need to be satisfied that the caller is the person who has received, or is due to receive, the payable order

2.

Establish the reasons why the customer cannot cash a payable order

3.

Inform the customer of the following options

• Payable orders can be paid into other bank or building society accounts held by the customer that are not current accounts

• The customer may be able to open a new bank or building society account that accepts payable orders

• The payable order can be returned to HMRC and reissued to a nominee, appointed by the customer, who is able to receive the payable order on their behalf and who already holds a bank or building society account

4.

The customer should

• Provide in writing the name and address of the nominee

• Return the payable order

5.

When the payable order is returned it should be marked ‘Cancelled’ in red ink

6.

Use OLDC (Cancel Payable Orders) to report the cancelled payable order to Finance (Payable Order Services) and request authority to reissue the payment

7.

When authority (FORM 2601) is received, reissue the payable order to the appointed nominee