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Contents

Official guidance
Self Assessment Manual

SAM110000 · Repayments: issue repayment

  • SAM110001 · Introduction
  • SAM110005 · Allocated payment or credit
  • SAM110010 · Automatic freestanding credits
  • SAM110020 · Automatic repayments
  • SAM110030 · BACS repayment rejection
  • SAM110031 · BACS rejection notified by HMRC Finance (Action Guide)
  • SAM110035 · Balancing charge credit (BCC)
  • SAM110040 · Cancellation of a repayment
  • SAM110041 · Cancellation of a repayment (Action Guide)
  • SAM110050 · Class 4 NIC refunds
  • SAM110060 · PAYE repayment system
  • SAM110070 · Effective dates of payment
  • SAM110080 · Freestanding credits
  • SAM110081 · Freestanding credits (Action Guide menu)
  • SAM110082 · Creating a freestanding credit (Action Guide)
  • SAM110083 · Cancelling / amending a freestanding credit (Action Guide)
  • SAM110085 · Freestanding credit created manually from a brought back claim (Schedule 1B TMA 1970)
  • SAM110086 · Freestanding credit created manually from a ‘stand alone’ claim for error or mistake relief (S33 TMA 1970) or overpayment relief (Schedule 1AB TMA 1970)
  • SAM110087 · Freestanding credit created manually from a ‘stand alone’ claim made after the time limit for amending the return (Schedule 1A TMA 1970)
  • SAM110088 · Freestanding credit created manually from a ‘stand alone’ claim or a claim on a return to carry back losses or pension contributions, or a claim on a return for farmer’s averaging (Schedule 1B TMA 1970). (Not EIS Def
  • SAM110089 · Freestanding credit created manually on the SA record from a PAYE / CODA overpayment, including pre-SA SC60 deductions
  • SAM110090 · In-year repayments to pension schemes
  • SAM110100 · In-year repayments to subcontractors
  • SAM110101 · In-year repayments to subcontractors (Action Guide)
  • SAM110110 · Local office payable orders
  • SAM110111 · Local office payable orders (Action Guide)
  • SAM110115 · Method of repayment
  • SAM110116 · Repay to card
  • SAM110120 · Missing repayments
  • SAM110121 · Missing repayments (Action Guide menu)
  • SAM110122 · Missing BACS repayment (Action Guide)
  • SAM110123 · Missing payable order (Action Guide)
  • SAM110124 · Missing card repayment (Action Guide)
  • SAM110125 · 'no repayment' signal
  • SAM110130 · Nominations and assignments
  • SAM110131 · Nominations and deeds / letters of assignment (Action Guide menu)
  • SAM110132 · Assignment received (Action Guide)
  • SAM110133 · Taxpayer repaid in error (Action Guide)
  • SAM110140 · Non-automatic repayments
  • SAM110141 · Non-automatic repayments (Action Guide menu)
  • SAM110142 · Repayment of an overpayment (Action Guide)
  • SAM110143 · Repayment of a payment made in error (Action Guide)
  • SAM110144 · Reallocation of a payment allocated in error
  • SAM110160 · Overpayments in closed cases
  • SAM110170 · Permanent cessation
  • SAM110180 · Permanent overpayments
  • SAM110185 · R002 repayment notice
  • SAM110187 · Reallocation or repayment of repayment supplement
  • SAM110190 · Repayment authorisation (or cancellation)
  • SAM110200 · Repayment donated to charity (facility withdrawn for all tax years from April 2012)
  • SAM110201 · Repayment donated to charity (facility withdrawn for all tax years from April 2012) (Action Guide)
  • SAM110205 · Repayment inhibitions
  • SAM110210 · Repayment prior to transfer into SA
  • SAM110220 · Repayment set-off (BCC and FSC)
  • SAM110225 · Repayment status
  • SAM110227 · Repayments to trusts and estates
  • SAM110230 · S144 TCGA adjustments
  • SAM110231 · S144 TCGA adjustments by the creation of a freestanding credit
  • SAM110240 · Schedule 1B claims - additional repayments
  • SAM110241 · Schedule 1B claims - additional repayments (Action Guide)
  • SAM110245 · Special action in BACS repayment cases
  • SAM110250 · Structured action requests - SARs
  • SAM110260 · Unallocated payment on SA
  • SAM110270 · In-year repayments - small pension taken as a lump sum payment (formerly known as trivial commutations) and Flexible Pension Payments
  • SAM110271 · In-year repayments - small pension taken as a lump sum (formerly known as trivial commutations) and Flexible Pension Payments (Action Guide)
  1. Repayments: issue repayment: contents
  2. Repayments: issue repayment: local office payable orders

SAM110110 | Repayments: issue repayment: local office payable orders

From HM Revenue & Customs · Self Assessment Manual

Local office payable orders (LOPO) are manually prepared repayments issued by the Cumbernauld Repayments Team (from 30 March 2009). Repayment using this method should only be made in exceptional circumstances, for example where the repayment methods of payable order (through the SA system), BACS or CHAPS are not available or appropriate to a particular repayment.

Although LOPO are not issued by the SA system, they are subject to R400 security checks at both pre and post issue repayment stages.

Where a request for repayment by local office payable order is made, follow the Action Guide (SAM110111).

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