Knowledgebase Support HMRC Useful links
Knowledgebase home
Tax Return Production
Accounts Production
Client Hub
Practice Management
VAT Filer
CloudConnect
Anti-Money Laundering
Support home
Hot Topics
SimpleStep Guides
Release Notes
Technical
Known Issues

HMRC Status
Useful Links
MTD for Agents MTD for Businesses What is MTD
Preparation
Agent Services Account
MTD for VAT
MTD for Income Tax
MTD for VAT
Digital Record Keeping
Quarterly Updates
Step-by-step Guide
HMRC's MTD Timeline
TaxCalc's MTD Journey

Accountancy Practices and Tax Advisors
PRACTICE MANAGEMENT
Practice Management
Client Hub
Companies House Integration


PRACTICE COMPLIANCE
AML Centre
NEW

AML Identity Checking
GDPR Centre  
COMPLIANCE SERVICES
TAXATION AND HMRC
Tax Return Production
Vat Filer

FINANCIAL REPORTING
Accounts Production

COMPANY SECRETARIAL
Company Incorporator
Companies House Forms
COMMUNICATION MANAGEMENT
eSign Centre


SERVICES
CloudConnect

Update to refunds made by HMRC

Article ID: 2547
Last updated: 22 Mar, 2016

On 1st April 2015, HMRC updated their system to change the way they allocate repayments of overpaid tax. 

HMRC will only process the refund using the details entered in boxes 4-14 on page 6 of the core return if there had not been any payment made by debit or credit card prior to this. Therefore, your request will be ignored and the repayment will be automatically issued to the card they hold on file for the payment made. 

This is supported by the SA150 notes (How to fill in your tax return) on page TRG11 (extract below):

If you have paid too much tax

If you paid your tax by credit or debit card, we will always try to repay back to your card first before making any repayment as requested by you in boxes 4 to 14.

Further to this, HMRC have provided the below criteria which must apply before they will apply this rule:

  1. The most recent payment was made by card; and
  2. The payment was made after the implementation of the new process (from the 6th April onwards); and
  3. The repayment due is no more than the amount of the last payment received; and
  4. The payment must have been made within the last nine months.

Unfortunately, there is no way of overriding this as it is automated by HMRC's system.

Article ID: 2547
Last updated: 22 Mar, 2016
Revision: 11
Views: 51139
This article was:  


Also listed in
folder Tax Return Production -> SA100 Individual Return