Refunds

This is a question of whether a refund should for MLR purposes only be made to the original payer.

The situation is that a Ltd Co paid an annual subscription.  That company has now ceased to trade and the director requires the refund that is due to be made out to him personally.

Ordinarily I would say that the refund should be made to the original payer but should I have concerns here and would the position be different if:

i) the company had ceased to trade/became dormant but still had a bank account;

ii) as at i) but bank account had been closed;

ii) removed from the register; 

Regards

BGH