Payments: processing payments: processing payments received in a local office
From 1 April 2011, it became mandatory for companies and organisations to pay all Corporation Tax and related payments electronically. However, there may be occasions when a payment is received in a local office and you should deal with them as follows.
Payments at an HMRC office
Companies wishing to make payment in person should take their payment to a bank branch (preferably their own) or be encouraged to pay by an alternative electronic method such as Direct Debit, online debit or credit card using Bill Pay, Bacs Direct Credit, Faster Payments by internet or telephone banking or CHAPS.
Companies can use banks if they are paying by cash or cheque. If the company needs a payslip you should use the Print Payslip facility where possible.
If the company insists on making payment at the office, you should try to encourage the company to pay using a debit or credit card rather than accept payment by cheque.
It became departmental policy not to accept cash payments in March 2006. Customers wishing to pay in cash are to be advised to take their payment to a branch of their own bank or building society or to pay by an alternative method.
Payment received in the post
Any cheque received should be sent with accompanying payslip or payslips to BancTec on the day of receipt using the TNT Track and Trace service.