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HMRC internal manual

Debt Management and Banking Manual

Payment processing and accounting: irregular payments: overview

Note: This guidance remains under development and will continue to be expanded to cover more areas in depth in due course.

The HMRC payment processing systems are primarily designed to handle large volumes of cheques and payslips.

Payments that are unsuitable for immediate processing through these systems and that require manual intervention are separated out during post opening and vetting. These payments are referred to as Irregular Payments and must be given priority treatment.

Important Reminder

Where, for whatever reason, it is not possible to bank a payment on the actual day of receipt the Effective Date of Payment (EDP) must be shown on the payslip. See DMBM201020 for more details.