HMRC internal manual

Debt Management and Banking Manual

DMBM210280 - Payment Allocation, Repayment and Overpayments: IRIS: Reallocation of payment in a Debt Pursuit Office

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Reallocation of a Payment Posted Against a Computer ChargeIf you consider that a payment posted against a computer charge should be reallocated, the action you should take will depend on the status of the charge(s) involved as follows.

Charges working on Local Action (LA) or which are now Cleared but were working LA immediately prior to this

  • use IVT INP208 or 209 as described in the IRIS User Guide


At least one of the charges involved in the intended reallocation must be currently LA to allow IVT access.

When you intend to make a reallocation using one of these functions and

  • any of the charges involved are not LA

    • set PLA code S using INP608
  • an AS Repayment signal is set

    • contact the Processing Office to agree what to do next.

Charges not LA

  • send a memo to DMB Banking giving details of the reallocation you require. DMB Banking will

  • deal with the reallocation

    • by direct transfer from one charge/instalment to another


* by using transfers to and from the Overpayments Account.

Reallocation of a Payment Allocated to the Overpayments Account (OAS) Where you learn by using IRIS that an amount has been allocated to the Overpayments Account (OAS)

  • send a memo to DMB Banking stating

    • the OAS number
    • how the payment should be allocated.After making any necessary enquiries, DMB Banking will
  • make the appropriate transfer(s) from OAS.

Balance Remaining Outstanding after ReallocationIf a balance remains outstanding after reallocation has taken place,

  • continue normal collection action for any amounts outstanding for which you are responsible.