Assessing: deposits: problems with deposits
If the taxpayer or agent claims that a deposit was made and you cannot find a record you should establish what method of payment was used and then ask for the following information:
- Has the cheque been cashed?
- Where the cheque was sent.
- Date it was cashed.
- Can they obtain a copy?
- Was the payment made by Bank Giro Credit, CHAPS, BACS, Faster Payments Service, or other method?
- Date the money left the account.
- Sort code and account number to which the money was sent.
- Have they checked with their bank to see if the payment was rejected?
Any other problems relating to deposits which you cannot resolve yourself should also be referred to the Product and Process Team (Accounts).