COM92012 - Payments: tracing a payment: tracing a payment in Debt Management office (Action Guide)
To trace a payment in a Debt Management Office, consider steps 1 - 8 below.
Note: You must give priority to missing / alleged payment cases at all stages to avoid complaints and possible claims for compensation. Missing / alleged payment cases require priority attention by a Section Leader / Officer.
The guide is presented as follows.
Steps 1 - 4 Initial action to trace a payment
Step 5 Payment identified
Steps 6 - 7 Further tracing action
Step 8 Missing / alleged payment cannot be traced
Initial action to trace a payment
1. Where you have received the payment details, use the Trace Payment function in Receipts Clearing System (RCS) to search for the payment. If you do not hold this information go to step 2.
2. Use Function VPPD (View Payment and Posting Details) to check whether the payment has been:
- allocated to a different AP, Suspense Record or the Group Payment Record or
- reallocated to another liability.
3. Check ITSA, SAFE and BROCS to see if the payment has been allocated to another head of duty, such as PAYE.
4. Check the OAS record to see if the payment has been allocated to Overpayments.
Payment identified
5. Once you identify how the payment has been allocated:
- make any necessary reallocation. For more information see COM120000 onwards
- write a letter of explanation to the company or agent.
Further tracing action
6. If you do not have full details of the payment, ask the company or agent to tell you the:
- total amount of the payment
- date of payment
- type of payment (for example, debit card)
- office or address to which the payment was sent.
In addition, if payment was by cheque the:
- date that the cheque cleared
- cheque details (cheque number, bank sort code and bank account number).
7. Use the Trace Payment function in RCS to search for the payment using the payment details for payments made on or after the 23 September 2002. For payments made before this date, use Function TPYT (Trace Payment) in COTAX.
Missing / alleged payment cannot be traced
8. If you cannot trace the payment using the Trace Payment function in RCS or Function TPYT in COTAX:
- note the IDMS record to indicate that the case is under enquiry for a missing payment
- refer the case to the Corporation Tax unit at Banking Operation Cumbernauld.