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HMRC internal manual

COTAX Manual

Payments: tracing a payment: tracing a payment in all offices

If a company or agent receives an application for payment of an amount they believe has been paid, they may ask you to confirm that you have received the payment. Claims by the company or agent to have made a payment that does not appear on Function VPPD (View Payment and Posting Details) Screen D, are known as missing / alleged payment cases.

You must give priority to missing / alleged payment cases at all stages to avoid complaints and possible claims for compensation.

You should make sure you have followed the guidance in the Receipts Clearing Systems User Guide before contacting the Corporation Tax Unit (CT) in Cumbernauld.

Where you are in a local DMB office or the responsible office and you are unable to trace the missing payment in RCS you should refer the case papers to the Corporation Tax unit at Banking Operations for further checks.

See COM92011 for a list of functions to use in particular situations.