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HMRC internal manual

Self Assessment Manual

Payments: payments overview: bank lodgement adjustments

A bank lodgement adjustment (BLA) is made by DM Banking where an error is discovered with a cheque payment. For example, a discrepancy between the amount posted to a customer’s record and the amount of the cheque lodged may require an adjustment.

For more information on bank lodgement adjustments, see the Debt Management & Banking Manual DMBM234510.