DMBM209100 - Payment processing and accounting: irregular payments: examples

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Types of Irregular Payments

Irregular payments are those payments that cannot be processed automatically through the HMRC payment processing systems and require manual intervention or other remedial action in order to regularise them.

The objective is to correct and regularise wherever possible any deficiencies on the day of receipt and enable the payment to be processed by DMB Banking.

Note: All Irregular Payments must be given priority treatment in order for HMRC to bank them as soon as possible after the day of receipt.

Some examples of Irregular Payments are where:

• they are accompanied by correspondence
• no payslip is tendered with the payment
• a payment slip is torn or damaged
• the cheques are post-dated
• the payment fails the acceptance test and needs to be returned to the customer
• the payment cannot be identified or associated with any customer record and cannot be allocated to any HoD.

You should bear in mind that this list is not exclusive and that it contains the most common examples. Payments may not be processed for other reasons.

You should also remember that some payments that may at first sight be irregular can be dealt with quite easily.