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HMRC internal manual

Self Assessment Manual

Payments: payments overview: receive payment

A substantial part of the payments made to HMRC, both SA and non-SA, come in by post to DM Banking at Shipley.

Increasingly customers are using electronic methods to pay and these are now the Departments preferred payment options.

Note: Any payments received in local offices should be sent to DMB Banking on the same day they are received.

The procedures for handling and processing payments are available in the Debt Management & Banking Manual DMBM200000.