Hi,
We can reissue the cheque to a nominee appointed by yourself, who can then transfer the money to you. To arrange this contact us by webchat or phone via:
Income Tax: general enquiries
You will need to send back the cheque with a covering letter. On the letter you need to include your NINO, your name, your address, your signature, the date, 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
Thank you.