Description (Repayments)

This will show how HM Revenue & Customs (HMRC) have made the repayment.

Cheque Repayment - This is where HMRC have issued a payable order.

Bank Repayment - This is where HMRC have made the repayment straight into a bank account using either Bacs (Bankers Automated Clearing Service) or CHAPS (Clearing House Automated Payments System).