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HMRC internal manual

Debt Management and Banking Manual

Payment Allocation, Overpayments and Repayments: Obtaining a credit to reconcile an accounting record: Alleged or missing payments

GeneralIf you have been unable to trace an alleged or missing payment that you are fully satisfied was made you may request a credit.

Requesting a creditSend details of the case to AET, Cumbernauld. Head the application ‘Credit request – Alleged Payment’ and provide

  • the customer’s name
  • reference
  • amount of credit required
  • an explanation why the credit is required
  • if appropriate, the reference and details of the charge where the credit is to be

allocated.If there are no charges for the customer against which the credit can be allocated provide sufficient details to enable the credit to be repaid.

Action on Accounting Error TeamExamine the case. If a credit is appropriate prepare a memo for the Repayment Section, Cumbernauld, providing details for completion of the payable order showing either repayment details to the customer or payable to HMRC for allocation.