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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Payments: processing payments: suspense / payments in advance

A payment intended for a COTAX AP is automatically allocated to the company’s suspense record when the intended AP does not match an AP on the company’s record or there is no charge on an AP with a status of ‘exempt’ or ‘superseded’.

A payment is allocated to OAS, not suspense, when the UTR shown on a payslip does not match any taxpayer record.

Payments allocated to the company’s suspense record may be referred to as ‘payments in advance’ and the company can see them online in ‘View account’ on ‘Your Tax Account’.

You may view details of all payments allocated to and reallocated from the suspense record by selecting AP number ‘PA’, which appears at the end of the list of APs in function VPPD (View Payment and Posting Details) screen B.

A suspense record ‘PA’ is only created for a company when a payment is allocated to suspense.

When a payment is allocated to suspense, the case appears on DMB Banking LSUP (Payments in Suspense List) work list. Although it is an immediate action work list, DMB Banking cannot guarantee to identify charges immediately they are raised and make the necessary reallocation. You must therefore always check a company’s suspense record before contacting it regarding unpaid liability.


  • COM140000 onwards and COM94000 onwards for more information about the LSUP work list
  • COM90061 for a list of functions to use in particular situations.