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HMRC internal manual

Debt Management and Banking Manual

Bank Lodgement Adjustments and Discrepancies in SA

You cannot tell from looking only at the postings on an SA record that a bank lodgement adjustment has been made. For example, an OAS transfer to an SA record may be due to a BLA, or it could be due to another adjustment.

You can check whether a BLA was the cause of a transfer by using function ‘Maintain SA Notes’ to look for an Action Note recording the event.