Corporation Tax refund cheque for business that has closed - how to receive?

Hello, we received a Corporation Tax refund cheque for a business that has closed and no longer has a bank account. Is there another way for us to access/receive the funds, for example into the personal account of a named Director on the shuttered business? Complicating matters, we are no longer based in the UK, so ideally we could have the cheque sent to a family member who is in the UK and could deposit it into his own account. But if the cheque (or even better an electronic transfer) needs to be to the name of a person associated with the business, that would be understandable. Thank you for any advice, this is a useful service.

Hi Cabe Franklin,

We can cancel the cheque if you return it to the following address: Business, Tax and Customs, HMRC, BX9 1AX. 
If the company has not been dissolved, an officer or agent of the company can nominate another person or company to receive the tax refund on its behalf.
You will need to let us have the details of the nominee by writing to us.
If the company has been dissolved, however, any overpaid tax becomes bona vacantia; therefore, it becomes Crown property and cannot be paid to either the company or a nominee. 
You can find more information about what happens to a company’s assets when it is dissolved at Bona vacantia dissolved companies (BVC1). 

Thank you.

 

Thank you for the response. This same business, currently in process of being struck off (process likely to complete in December), is currently showing a credit in our Corp Tax account. Is there a way to short circuit the process of receiving a check we cannot deposit (the company bank account is already closed), and get the money sent in in the first instance a Director of the business (i.e. the person to whom the money should eventually flow to in the end)? I worry that any process run by mail and paper will not complete before the business is struck off. But I can't find a way to do this online.

Hi,
 

I would suggest that you initially contact Companies House and request that the dissolution process be suspended until you have received the expected tax refund. Once a company is dissolved no repayment can be made, this includes any repayment to be made in the director's name. Then write to Business Tax and Customs, HM Revenue & Customs, BX9 1AX. Please ensure that you quote the company's UTR in your letter and then provide the full name and address of the director to whom the repayment should be made, together with their BACS details if would prefer the refund to be made via BACS rather than receiving a cheque. Once five working days have elasped telephone CT Services on 0300 200 3410 to confirm receipt of your letter and check progress. Thank you .

I recently received a Corp Tax Refund letter and cheque dated end of September for my business that closed at the end of May. I sent a letter to: Corporation Tax Services, HM Revenue & Customs, BX9 1AX, outlining the following: - details about the now closed business: company name, company number, UTR and registered address - details of the amount due to be refunded - details of the personal business account that I wanted the money paid into: name on account, account number, sort code - details of my relationship with the closed business (e.g. Former Director) Letter sent on 13th October, called today for update and payment was process on 6th December and should be in my account shortly. So to clarify: this payment can be made once the company is dissolved - the above information is incorrect. Not a quick process but something that can be done easily by post :)

Thanks very much - as the OP I can confirm that this process did indeed work. I sent the suggested letter to the suggested address, then called to follow up. The refund was correctly redirected to the nominated person's bank account and came through as an electronic transfer. Glad to have these forums active, thank you HMRC for setting them up and participating here.