RM3132 | Manually issued payable order: payable order used out of sequence
From HM Revenue & Customs · Repayment Claims Manual
The person who has to use a payable order out of sequence should send a report to FAO (Payments) telling them the
type of order (whether Income Tax, Corporation Tax/Capital Gains Tax)
serial number(s) of the payable order(s) used out of sequence
reason why an order has been used out of sequence.