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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 CTF: Notification of payment received for CTF

When a payment is received for a CTF overpayment charge and the amount is

  • more than the original charge,
  • less than the original charge

NUC will post the payment to the charge and issue form CTF55 to CTFO for advice.