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HMRC internal manual

COTAX Manual

Payments: processing payments: irregular payments

You can find guidance on all types of irregular payments in the Debt Management Banking Manual from DMB209000 onwards.

This includes guidance on:

  • accompanied payments
  • cash
  • postage stamps and postal orders
  • post dated cheques
  • missing or damaged cheques and payslips
  • unidentified payments
  • payments with conditions attached.