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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Payment processing and accounting: introduction and contents

This section of the DMBM explains the different payment methods that are available to HMRC customers. It describes the business processes that support these payment methods and confirms which payment methods are available to particular groups of customers, for example, SA taxpayers. It also explains all aspects of payment management, which includes reallocations, set-offs, returned payments (dishonoured), unidentified and unmatched payments.