This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

COTAX Manual

Payments: processing payments: receipts and correspondence

To reduce costs, HMRC does not issue a receipt for each payment made. The specific circumstances when a receipt must be issued are:

  • when the company or agent specifically requests one
  • for all payments made by cash or postal order.

When a receipt is to be issued:

  • DMB Banking enters a signal on the payslip to prompt COTAX to print a receipt
  • the Debt Management Office provides an official receipt form as in Collection Manual 5.201
  • the CT responsible office normally provides a signed letter containing details of the payment.

When COTAX has produced a receipt for payment, an ‘R’ is shown in the notes column in function VPPD (Function View Payment and Posting Details) screen D.

If a receipt is requested after the payment has been processed:

  • DMB Banking issues a letter confirming receipt of the payment
  • The Debt Management Office issues a Certificate of Payment as in Collection Manual 8.701.

If all addresses held for a company are ‘RLS’, COTAX does not print a receipt for payment. Where, exceptionally, a COTAX produced receipt is returned undelivered by Royal Mail, it is retained in a security press in DMB Banking until a new address is traced. If a new address is not found within 12 months, the receipt may be destroyed.

See COM90071 for a list of functions to use in particular situations.