Payment processing and accounting: irregular payments: missing or damaged cheques and payslips
Missing or damaged payslips
Where you receive a payment payable to HMRC that includes the customer details but the payslip is missing or has been damaged, you should prepare a pro-forma payslip using Print Payslip and forward to DMB Banking Shipley for processing, see DMBM201800.
If you receive a payslip without an accompanying cheque payment and it gives no indication that any payment has been credited to HMRC, you should undertake enquiries locally to ascertain the reason behind it.
Minor damage can be repaired with standard clear cellulose tape. You should note the reverse of any repaired cheque ‘mutilated in error’ and pass for processing in the usual way.
A cheque that is so badly mutilated that the customer completed detail, or the account number on the cheque codeline, is missing should be returned to the customer with an explanation and a request for a new cheque.