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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Maintain charges (financial) by IT system: Maintain charge (financial) in OPREC: Reallocation from suspense to OPREC

Where a payment is to be transferred from suspense to an overpayment charge, the details of the amount held in suspense and the consecutive number should be confirmed and a request made to the Allocation and Receipts Team.

A voucher will be prepared for posting on OPREC.