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HMRC internal manual

Debt Management and Banking Manual

Maintain charges (financial) by IT system: Maintain charge (financial) in OPREC: Returned payments (dishonoured) in OPREC

The Banking Operations team in Newcastle will process the returned payment and send a voucher to the Allocation and Receipts Team. The original payment posting is removed from OPREC.

In all cases where a payment is removed from an OPREC record the case must always be referred to the Recovery section for recovery of the outstanding balance.