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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: E-payment: legislation and interpretation: posting codes

Electronic and non-electronic transactions

Code Meaning
INC Incentive for filing EoY return online
REM Remission
ROB Payment allocated from OAS
RPI Repayment Interest
DCH Dishonoured Cheque
D/O Duty to Overpayments
POP Transfer to Permanent Overpayments
REA Re-allocation
RBO Transfer from ‘Duty to Overpayments’ (OAS)
REP Repaid
RPO Repayment interest allocated to OAS
RRI Repayment Interest Repaid

Electronic payments

Code Meaning
BAC Banks Automatic Clearing system payment, also covers Direct Debit, Internet, Telephone Banking and non-Girobank Bill Pay payments
BGP Bank Giro Payment
BGT Bank Giro Payment -notified on Tape
CHP Faster Payments Service (on BROCS) and Clearing House Automatic Payments System payment
FPS Faster Payments Service (on SAFE)
NGB Girobank Billpay payment
NGE Electronic Girobank payment
NGP National Girobank Payment
ODE Transfer from Overpayments (OAS) to Duty Electronic
PYM Payment using the Government Banking Service - formally known as Paymaster Payment System

Non-electronic (cheque or cash) payments

Code Meaning
BLP Bank lodgement payment (cheque or cash payment)
O/D Payment allocated from OAS
LOP Payment posted by a DMB office using the transaction Post RFOC/Nil Declaration


Minus postings

If any payment, apart from a BLP is not met i.e. dishonoured, BROCS shows a minus entry for that payment, using the same posting type. If however the payment is a BLP and the cheque dishonours the minus entry shows as DCH posting type.