RM5084 | Payable orders: An R37(T) is returned undelivered
From HM Revenue & Customs · Repayment Claims Manual
If an R37(T) is returned undelivered you should check if it states that the payable order was sent to a nominee. If it does, pass the form and envelope to an Inspector with the claim papers. Do this on the day the R37(T) is returned.
If there is anything suspicious about the claim
send the papers with a report to Central Policy (Tax Administration Advice Team), Stockport
quote the reference CB/AM/1221. If the payable order was issued less than 14 days ago
ask FAO(Payments) by phone to stop payment of the payable order
and
use OLDC to enter the payable order details.