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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Payments Banked in Offices with Bank Lodgement Facilities: Payments for CTF

All charges issued are accompanied by a Notice to Pay, DN1(X)NUC so all payments should be directed to A&PS NU.

If, exceptionally, a payment for a CTF 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 Trust Fund Office that the payment has been received
  • local office is to use the IRIS function INP117 to transfer the payment details to A&PS NU.