I have quick question. I have been informed by HMRC that I overpaid income tax. However, I never received any check in post. It turns out it happened not long after I moved form, one address to another two years ago. Is there any possibility someone else that moved in could cash this check? I requested check to be reissued however lady dealing with enquiry couldn’t confirm or deny if 1st check was cashed. I am bit in a limbo as we are talking about good few hundreds.
Did you get a P800 letter explaining the amount overpaid and the process to get the refund issued. If not this could be a scam. Read https://www.gov.uk/government/news/hmrc-warns-on-tax-refund-scams
If you have completed the process and didn't get a check or went to incorrect address after you moved... It's is a very low possibility of new resident encashing fraudulently... Generally people would be honest and would ignore the check or return to HMRC.
The remote possibility of of the place being rented by a fraudster he would have to either tamper with the name or endorse with your fake signature...