Through the net

I thought you might be interested in the following tale given that HMRC are pushing for repayments to be made direct to bank or building society accounts.

I have generally resisted this to date except where clients are abroad as it seems better to have cheques issued than risk accounts etc. changing without me being told.

I have now had a situation where a client was due a repayment for 2006-07 of some £1 700. The return was submitted in November 2007 and was marked for a repayment to be made and account details were given. The 2007-08 return was submitted in June 2008 showing a repayment due of some £1 400.

I was following up the 2008 repayment which had not yet been made and found that 2007 had not yet been repaid either. (This had clearly slipped through my net and the client had not told...