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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Bank Lodgement Adjustments (BLA) - General Overview

A bank lodgement adjustment (BLA) is made by DMB Banking when an error is discovered with either a cheque or an electronic payment. The adjustment is needed to correct any discrepancy between the amount paid by the customer, and the amount we have posted to our records.

DMB Banking will make a lodgement adjustment by posting a corresponding plus or minus on the computer record on which the original payment was processed. Where possible they will record a Note on the customer’s record to this effect.

If a customer contacts you about a payment on their record stating that it shows a higher or lower amount than originally paid, please contact the BLA Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .