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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Irregular Payments: Self Assessment: Multiple and composite payments

Advice to Customers

The advice given to customers and agents is to send a single payslip with a single payment. Failing that they should ensure there is a separate personalised payslip for each customer and not a paper schedule.

However, in the approach to the SA peak it is not unusual for offices to receive a single cheque covering several SA customers. This is know as a multiple or composite payment. The maximum number of payslips that can accompany one cheque is 99.The maximum number of cheques that can accompany one payslip is 20.

Where some or all the payslips are missing you should use Print Payslip to prepare a full set of machine-readable payslips for the payments.


If you cannot reconcile the payment on the day of receipt and it is for more than the total on the payslips use Print Payslip to prepare a payslip for the difference using the a pseudo reference, either

  • 4444444444K for DMB Banking Cumbernauld
  • 1111111111K for DMB Banking Shipley

If it is for less than the total of the payslips contact the customer or agent and advise them accordingly.

Multiple Transactions

When sending the payment and payslips please remember to

  • machine list the payslips
  • agree the total of the payslips with the cheque
  • send the cheque, payslip and machine list to DMB Banking Shipley for processing
  • include a note saying who is responsible for resolving any discrepancies

Multiple payments / multiple payslips

DMB Banking cannot process multi payslip/ multi cheque payments. You need to break down any of these payments you receive into

  • multiple payslip / single cheque and/or
  • multiple cheque / single payslip transactions

Multiple payslips / single cheque transactions

You should take special care when preparing multiple payslips for single cheques to help DMB Banking to balance the transaction.

  • use an adding machine to balance payslip amounts to the cheque
  • when sending ten or more payslips with a single cheque wrap the machine list around them and secure with a rubber band

Note: Do not use staples or paperclips.


Where the

  • allocation of the payment between individuals is unclear, or
  • individual payments do not add up to the total of the cheque

you must contact the payer, usually a partnership or an agent, to establish the correct allocation without delay.