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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: contract settlements: customer response - alleged payment

Details required from customer

The customer might tell you that they have already paid. If so ask them for full details of the payment:

  • amount
  • cheque number
  • sort code
  • account number
  • date of cheque/posting
  • is payment shown on bank statement or has it cleared bank account.

Receipts Clearing System

Use the Receipts Clearing System (RCS) to trace the missing payment. See the Receipts Clearly System User Guide in the HMRC Library.

Payment found and correctly allocated

If the payment is found and correctly allocated advise the customer.

Payment found and incorrectly allocated

If the payment is found but has been misallocated you should:

  • tell the customer
  • move the payment to overpayments
  • tell AO to allocate correctly
  • update the Action History note with proposed action A/W Clearance on IDMS and
  • B/F for ten days.

Payment not found

If you cannot trace the payment through RCS

  • contact Banking
  • advise the customer by telephone
  • record activity on Action History
  • set proposed action ‘For Advice’ and
  • B/F 30 days on IDMS.

If following contact with Banking Operations the payment is not found follow DMBM565130.