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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE: introduction to PAYE: payments: tracing payments

If a payment is missing from an employer’s record, you should establish:

  • the exact payment amount
  • the date the payment cleared their bank account
  • the method of payment (for example BACS, CHAPS, cheque)
  • for cheque payments - account number, sort code and cheque number
  • any reference number used to send the payment
  • for debit card payments, the transaction ID or authorisation code.

Payment held against other Head of Duty (HOD)

If employer sent PAYE payment using another HoD’s reference, (for example, VAT/CT or SA), check that HoD for payment.

If found:

  • educate the employer over the correct reference to use
  • confirm you have traced the payment
  • arrange reallocation from:

    • SA by issuing SA331 via SEES
    • CT by reallocating to OAS and issue memo to DMB Banking Operations providing full details of reallocation
    • VAT by arranging a reallocation with owning Debt Management Unit
  • amend next action date on employer’s record (IDMS or BROCS) for 28 days to ‘A/W Clearance’ BF.

Receipts Clearing System (RCS)

Receipts Clearing System (RCS) can also be used to trace a payment.

  • Access RCS from ‘My Workplace’ - Corporate Services - Receivables -RCS View Cheque Payment or RCS View Nonchq Rcpt as appropriate.
  • enter a start and end date search, relative to the date of payment.
  • select appropriate currency (usually Sterling unless paid in Euros and so on)
  • enter any additional information such as

    • bank account
    • sort code and
    • cheque number for a cheque payment, or
    • the method of payment (for a non-cheque payment).

Payment traced

If you trace the payment

  • educate the employer over the correct reference to use
  • confirm you have traced the payment
  • arrange reallocation from

    • OAS or other PAYE scheme by issuing a memo to DMB Banking Operations providing full details of reallocation
    • SA by issuing SA331 via SEES
    • CT by re-allocating to OAS and issue memo to DMB Banking Operations providing full details reallocation
  • amend next action date on employer’s record (IDMS or BROCS) for 28 days to ‘A/W Clearance’ BF.

Payment not traced

If you are unable to trace the payment, you should follow the guidance at DMBM217000.