If a CT600 return with a refund is processed without any bank account details, HMRC's system will process the repayment as a cheque. This is because their system does not store any bank account details previously entered (for example from other records, previous payments or previous submissions.
We therefore would advise that in all instances, you enter the bank account details so that if a refund is applicable, the repayment is issued as swiftly as possible.
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