the CT Online Service: Your Tax Account: view payments on account
The phrase ‘payments on account’ was agreed as a term that is widely understood outside HMRC.
You can see:
- payments received for an AP on which a charge has not yet been recorded
- payments held in suspense that are awaiting allocation.
Any payments held in this area are not included in the total payments figure shown in the ‘Your balance screen’.
You only see payments held on COTAX. Amounts held in suspense in OAS (Overpayments and Accounting summary), such as those received without payslips or on an incorrect payslip, are not included.
If you are looking for an alleged payment, you may therefore have to examine other HMRC IT systems.