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HMRC's online service for self assessment handles repayments by sending the refund directly to the taxpayer's bank or building society account.
The Revenue prefers to deal with online repayments in this way because, says the department, it is 'safe and efficient'.
For repayments to be sent this way, taxpayers or agents have to complete the relevant bank details section on the return. If that section is not completed, a repayment will not be issued.
Taxpayers who prefers a repayment by cheque, either to themselves or to a nominee, should leave the bank details section blank.
Once the return has been successfully submitted, the taxpayer or the agent should contact the relevant tax office and ask for the repayment to be made by cheque.
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.
