HMRC has clarified the repayment process to help you avoid unnecessary repeat requests and delays.

What you need to know

When you submit a self assessment tax return or make an online repayment request, you will receive an on-screen acknowledgement and submission reference confirming that HMRC has received it.

In some cases, even though HMRC has received the request and is processing it, the client’s self assessment statement may continue to show the amount as a credit rather than as a repayment in progress.

If you have received a submission reference, this confirms that:

• HMRC has received the tax return or repayment request
• the repayment is in progress
• no further action is needed from you or your client at this stage.

Submitting another online repayment request will not speed things up and will create confusion, as the account will continue to show the credit until processing is complete.

What HMRC recommends

• check for the submission reference – if you received an acknowledgement, HMRC has the request
• avoid submitting repeat repayment requests – if the account shows a credit but you have a submission reference, a further request is not required
• reassure your client – a credit showing on the self assessment statement does not mean the request has been missed or rejected.