The UK DVLA only repay overpaid road tax by cheque because they know people will forget to cash them
In the UK, when you transfer vehicle ownership you can't transfer the road tax, and so you get a refund of the road tax for the rest of the year as the new owner is responsible for taxing the vehicle.
They *only* send you the refund by cheque. This is so bizarre to me in the modern day that I think it is because people are not going to remember to cash a cheque, especially when it's often for only around £20. Lots of high street banks are closing their stores and people are having to travel further to get to their branch, making it increasingly difficult to cash cheques.
I have not looked up if there is a real reason for this, but I know it took me 6 months to get round to cashing in a cheque for £21 because it was never worth the effort of driving to my closest city to do it. I only did cash it because if this conspiracy theory is correct, I wanted to prove to the dvla it wouldn't work on me.