HMRC have outlined the procedure to follow in order to receive tax repayments by cheque where HMRC online service is used.

HMRC's online service issues repayments for Self Assessment by sending the refund directly to the customer's bank/building society account. 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, 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 addition, information on the processing of requests to reduce payments on accounts using the Self Assessment Online service has been updated by HMRC.

Since 6 April there has been a problem with the processing of requests to reduce payments on account. HMRC have now confirmed this process was fixed on 15 July 2008. For any request made prior to this date customers will have received confirmation of receipt. HMRC can confirm that these are being held securely and will be processed as soon as possible.