Self Assessment Online - repayments by cheque

HM Revenue & Customs (HMRC) online service for Self Assessment handles repayments by sending the refund directly to the customer's bank/building society account. HMRC prefer to deal with online repayments in this safe and efficient way. This requires taxpayers or agents to complete the relevant bank details section on the return and, if that section is not completed, a repayment will not be issued.

Where a customer prefers a repayment by cheque, either to the taxpayer or to a nominee, then the bank details section should be left blank. Once the return has been successfully submitted the taxpayer or their agent should contact their Tax Office and ask for the repayment to be made by cheque.

In cases where repayment by cheque should be made to a nominee, the above process still applies but the nominee’s name and address details must be provided.