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. Only once a 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 cases where repayment by cheque should be made to a nominee, the above process still applies but the nominee’s name and address details must be provided.