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HMRC internal manual

Debt Management and Banking Manual

Payment processing and accounting: payment methods: contents

The following table and text describe the payment methods available to HMRC customers and identifies those treated as electronic payments.

Electronic payments are HMRC’s preferred payment method as they are more efficient and secure than other methods. A common view often held by customers is that electronic payments are only made over the telephone or internet. For example, they do not always realise that paying at their bank or at the Post Office is classified as electronic because the credit is transferred to HMRC electronically.

Every opportunity should be taken to encourage customers to pay electronically. When dealing with customers you should explain the Department’s reasons for preferring the use of electronic payments and emphasise that paying electronically:

  • is safe and secure
  • gives them better control over their money
  • provides certainty about when their payment will reach HMRC
  • avoids postal costs and delays
  • may lower their bank charges.