Hi Qori
Yes a replacment cheque can be issued to a nominee. You will need to write in.
You need to include your National Insurance Number. You need to include your full name. You need to include your address. You need to include your signature.
You need to include the date you signed the letter. You need to include your repayment amount and the year the repayment is for.
You need to write to us with the name and address of the nominee to receive the replacement repayment. The address to send the letter to is
Pay As You Earn and Self Assessment,
HM Revenue and Customs,
BX9 1AS
United Kingdom.
The address, if originating from outside the UK is
HM Revenue & Customs,
Benton Park View,
Newcastle Upon Tyne
NE98 1ZZ United Kingdom.
If you also contact HMRC we can sent a referral to have the original cheque cancelled so that when you letter arrives a replacement can be issued
Income Tax: general enquiries
Thank you