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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Irregular Payments: Self Assessment: Overview and contents

Irregular payments are those that cannot be posted to the correct customer record upon initial receipt. They are covered in more detail in DMBM209000.

The following deals with Irregular Payment situations that are specific to Self Assessment.

Important Note: 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.