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HMRC internal manual

Specialist Investigations Operational Guidance

HM Revenue & Customs
, see all updates

Procedural matters: payments on account: payments proper to non-SI liabilities

Sometimes payments will be received which should be set against other non-SI liabilities, for example SA or CT. The Investigator should pass these to the support staff with instructions as to where they are to be allocated.

All cheques should be sent to BancTec in accordance with instructions on the Debt Management and Banking site within the Guidance Gateway.