COM90033 - Payments: processing payments: processing payments received in a local office (Action Guide)

On receipt of a payment in any other office than DMB Banking, consider steps 1 - 21 below.

The guide is presented as follows.

Steps 1 - 8 Action on receipt of payment by cheque

Step 9 Action on receipt of payment in cash

Steps 10 - 11 Action on receipt of payment by postal order

Steps 12 - 16 Payment with a condition attached

Action on receipt of payment by cheque

1. Examine the cheque carefully to ensure it is correctly completed, as detailed in the Debt Management and Banking Manual at DMB200160. In particular, you must ensure the cheque is:

  • payable to 바카라 사이트˜HM Revenue & Customs바카라 사이트™ or similar, such as 바카라 사이트˜Collector of taxes바카라 사이트™ or 바카라 사이트˜HMRC바카라 사이트™
  • dated not more than 6 months earlier than the date it will be banked
  • completed to show the same amount in words and figures
  • signed, with any alterations signed or initialled.

2. If the only error on the cheque is the absence of a payee:

  • satisfy yourself that the cheque is intended for HMRC
  • use the 바카라 사이트˜HM Revenue & Customs ONLY바카라 사이트™ stamp on the payee line.

3. If the cheque is incorrectly completed and it is not possible to bank it you should:

  • return the cheque to the company with a form C50 requesting a new payment to be made using one of our acceptable electronic payment methods
  • use function RSUS (Record / Amend Suspension) to suspend the amount of the cheque for a period of ten days, type 바카라 사이트˜04바카라 사이트™.

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    • send the cheque to Exela Technologies using TNT Track and Trace on the day of receipt, placing the cheque in an envelope marked 바카라 사이트˜Direct taxes foreign cheque바카라 사이트™ inside the polylope
    • use function RSUS (Record / Amend Suspension) to suspend the amount of the cheque for a period of 21 days, type 바카라 사이트˜05바카라 사이트™.
    • Function DSUS (Display Suspension History) will display details of the suspension and the description 바카라 사이트˜foreign chq바카라 사이트™.

5. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) r(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • You(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • send the cheque and payslip to Exela Technologies using TNT Track and Trace on the day of receipt, entering the on the payslip, and if the cheque is post-dated, placing it in an envelope marked 바카라 사이트˜Direct taxes post-dated cheque바카라 사이트™ inside the polylope.
    • use function RSUS (Record / Amend Suspension) to suspend the full amount collectible for a period of eight days, type 바카라 사이트˜5바카라 사이트™ or 바카라 사이트˜05바카라 사이트™.

6. If a company tax payment is acceptable but you are unable to trace the company바카라 사이트™s UTR, prepare a payslip showing the .

7. All other sterling cheque payments should be forwarded with accompanying payslip or payslips to Exela Technologies on the day of receipt using TNT Track and Trace.

8. Contact the company to ask them to make future payments electronically.

You can find further guidance on sending cheque payments to DMB Shipley in the helpcard BA014: Preparing and sending direct taxes cheques for processing.

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Action on receipt of payment in cash

9. Please see DMBM 209110 for cash payments instructions

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Action on receipt of payment by postal order

10. On receipt of payment by postal order, ensure the order is payable to 바카라 사이트˜HMRC바카라 사이트™ or similar, such as 바카라 사이트˜Collector of taxes바카라 사이트™ or 바카라 사이트˜HMRC바카라 사이트™.

11. Treat the payment as if it was a cheque and follow the guidance at steps 7 - 8

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Payment with a condition attached

12. If you receive a 바카라 사이트˜payment with conditions attached바카라 사이트™, use function VPPD (View Payment and Posting Details) to check the pursuit status.

13. If the pursuit status is , liaise with DMB Banking.

14. If the case is subject to in your office or the pursuit status is 바카라 사이트˜auto바카라 사이트™, obtain the appropriate authority from the manager or section leader to accept the payment.

15. Write immediately to the company advising that:

  • you have accepted payment 바카라 사이트˜without prejudice바카라 사이트™
  • the conditions attached to the payment are formally rejected.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

16. Process the payment as at steps 7 - 8.

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