HMRC has updated three of its forms for claiming tax refunds:
The changes all relate to the section about how repayments are to be made. The option to give details of a bank or building society account, to which repayment can be sent, has been deleted.
Now, if you use the paper refund claim form, the only way repayment can be made would seem to be via a cheque in the post, to either the taxpayer or their nominee. This seems odd, given HMRC’s increasing emphasis on the benefit of online payment. Two of these forms are designed for non-residents, for whom a cheque repayment is likely to be far less convenient than a transfer to a bank account. The Tax Faculty does not know the reason for this change but we will post a news item if we find out more.