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HMRC internal manual

Self Assessment Manual

Amend payment: trace payment: non-matched payments

A non-matched payment is any SA payment that cannot find an SA record with a matching Unique Taxpayer Reference (UTR). This payment cannot be posted in SA and is automatically re-routed to the OAS system.

A payment that is re-routed to OAS is allocated an OAS number from the SA range of OAS numbers. The next available OAS number in the range 100,000 to 499,999 is allocated to a payment that is

  • Transferred from SA to OAS, or
  • Re-directed from SA to OAS because there is no matching SA record

Payments posted in OAS are reviewed daily by Banking Operations. A payment remains in OAS until it is matched and transferred to a taxpayer record or repaid to the taxpayer.