HMRC have advised that there was a problem processing online requests for repayment and to reduce payments on account between the 11 October and 11 November 2010. Although this has now been resolved HMRC are not able to process any requests submitted between these dates.

If an agent or taxpayer submitted a request of this nature to HMRC between these dates, this request will need to be resubmitted, even if they have received an online acknowledgement.

As this time period spanned what would have been an extremely busy period for agents and practitioners with the paper deadline for online submission on 31 October, it is recommended that requests submitted be reviewed and resubmitted as soon as possible.

The next payment on account of liability is due 31 January and any interest supplement will be paid on repayments as normal.