HM Revenue & Customs (HMRC) now prefers to handle tax refunds by making direct payment online into a person's bank/building society account. It therefore requires taxpayers or agents to complete the relevant bank details section on their self-assessment tax returns.
It says: “if that section is not completed, a repayment will not be issued.
When a person prefers a repayment the old fashioned way - by cheque, either to the taxpayer or to a nominee, then the bank details section on the SA return should be left blank.
Latest questions on 
