Employer returns: employer payments: introduction
An employer or contractor may send a payment (including a euro payment) to the office responsible for processing attached to correspondence or with their returns.
All payments must be dealt with on the day of receipt and extra care should be taken when handling cash payments. All cash payments and payments received in the post by either Registered / Recorded / Special Delivery or Special Remittances must be entered into the Book 23.
From 3 March 2006 cash payments will not normally be handled in processing offices. Customers should be directed to take their payment to a Post Office or pay at their own bank branch. You should check that the customer has the appropriate payslip to accompany the payment.
When a payment is received with other correspondence a standard letter produced by Debt Management & Banking should be sent to the employer or their agent.
Copies of payment fact sheets that describe the various other ways in which payments can be made are available on the DMB Guidance Gateway - under Helpcards, see Customer help sheets. You should print these locally and hand a copy to each cash-paying taxpayer.
Where cash payments are received in the processing office you should not refuse the payment but you must follow the appropriate guidance contained in this section.