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HMRC internal manual

Debt Management and Banking Manual

Payments Banked in Offices with Bank Lodgement Facility: Payments for OPREC

If, exceptionally, a payment for a Child Benefit overpayment charge is banked by a local office that has retained their lodgement account the following steps should be taken:

  • local office must immediately notify the Child Benefit Office that the payments has been received
  • local office is to use the IRIS function INP117 to transfer the payment details to HMRC Finance Worthing
  • HMRC Finance Worthing prepares a voucher and send it to Child Benefit Office.