My husband was advised in August 2021, by letter from HMRC that he was due a tax refund for an earlier year, over a year later and he still hasn’t received his payment! Our accountant constantly calls HMRC to follow up and is told from month to month try again in 4 weeks, that’s what happened again today! Is a year a long time to wait or is my husband just being impatient….would HMRC be happy to wait for over a year, without consequence for their money if my husband owes the government….I doubt it! Covid can no longer be used as an acceptable reason or excuse for delays in customers payments being made to them!