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If the self assessment tax return shows that a repayment is due, the taxpayer can claim a repayment or leave it as a credit on their statement of account.

The quickest and safest method is for HMRC to make the payment direct to the taxpayer’s bank or building society account and so taxpayers are asked to fill out the relevant details on page TR6 of the main tax return (or boxes 12.1 to 12.6 of the short tax return). Note that HMRC does not issue paper notifications of electronic repayments. The only way to check that the repayment has been issued is to view the taxpayer’s statement of account online via the agent account.

If the taxpayer does not want HMRC to have these details or they do not have a bank or building society account, they can request a cheque through the post by entering a cross in box 9 on page TR6. There is no facility to do this on the short tax return