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HMRC internal manual

Debt Management and Banking Manual

Payment processing and accounting: Payments received in local offices: Overview

Local office bank lodgement facilities and Cheque for Cash (Simplified Banking) arrangements were withdrawn in March 2006. These changes affect former IR Receivables offices, Enquiry Centres, EIS Edinburgh and Belfast, Solicitors Office and Banking Operations at Cumbernauld.

These changes do not affect the ability of former HM Customs & Excise offices, EIS Worthing, CTO, Stamp Offices, Banking Operations Newcastle and Shipley to bank payments or the arrangements for Local Office Funding Accounts.

The following changes took effect on or immediately after 3rd March 2006:

  • bank accounts closed after the 3rd March (3rd March was the last day the bank accepted lodgements and cheque for cash deposits)
  • cash payments over the counter are only accepted in exceptional circumstances
  • any cash payments received or accepted is recorded in C Book 23 and banked at the Post Office
  • Cashiers Supervisors are required to check that any cash payment banked is correctly shown on the customer’s record
  • Cheques not exceeding £10m should be sent to Banking Operations Shipley for processing
  • form AZ818 (Recovery) and form AZ819 (Recovery) come into use for Law Cost cheque payments (until accounting for Law Costs is taken into the SAFE computer system)
  • Banking Operations Shipley and Newcastle start processing all cheque payments in respect of Law Costs.

Payments banked in those local offices that have retained a lodgement facility are notified to Head of Duty systems using the Received For Other Collection (RFOC) and Received By Other Collection (RBOC) procedures. These use the IRIS INP117, INP201 and the BROCS NRB functions. Local accounting for these payments is managed through the Collection and Accounting of Receipts On Line (CAROL) system.