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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Payment - returned or not received: BACS payment missing (AG)

To investigate a missing BACS payment and decide on the action to take to correct it, consider steps 1 to 10.

Step 1

Check for Compliance activity. Follow the guidance in TCM0134420.

If there is no Compliance activity or Compliance does not require the claim

  • use the Due Date on the Payment fax sheet (BACS) referral to establish the missing payment
  • use Function VIEW HOUSEHOLD ACCOUNT and go to the View Direct Payments Schedule screen to establish the missing BACS payment the customer has not received
  • select the appropriate payment
  • select [OK]. You will be taken to the View BACS Details screen.

    • establish the amount of the missing payment
    • establish the payment status
    • identify the date in the Date Issued column for the missing payment
    • make a note of the account details used for the missing payment
  • use Function VIEW APPLICATION and go to the Payment screen to check the account provider

    • If the customer’s NINO is in the Build Soc Ref field and the name of the bank is the Sponsor Bank NA, the customer will have a foreign account provider or if the Complex Case signal appears, refer the claim to the UK Complex Team

    • complete the freehand e-Form referral with details of the missing payment
    • complete the Subject Field with ‘EEA - International Bank Liaison Query’ or ‘EEA - Complex Case’, as appropriate
    • send to TCO Referrals (TCO Preston 2)

    then

    • go to .

    • If any other circumstances apply, is the account provider the Nationwide Building Society?

    • yes, go to .
    • no, go to .

Step 2

Use Function VIEW HOUSEHOLD NOTES to check for a message to give you more details on the missing payment. Check if there is a message to confirm

  • if the missing payment has already been received and actioned
  • if the account details are correct or have changed
  • the payments are suspended
  • if the payment has been replaced
  • if there is any other information relating to the missing payment

    • If the missing payment has already been actioned, go to .
    • If the payment status of the claim is

    • paid, go to .
    • cancelled, go to .
    • suspended, take no further action.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

* (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Step 3

Where the status of the claim is ‘Paid’, contact the customer to confirm that they still have not received the payment. Follow the guidance in TCM0094080.

  • If you are unable to contact the customer, go to .
  • If you are able to contact the customer and they have now received the payment, go to .
  • If you are able to contact the customer and they have not received the payment

    • refer the claim to the Bank Liaison Team for further investigation
    • complete form TC687 and fax to the Bank Liaison Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • set up a clerical BF for two weeks

    • If a reply is received, go to .
    • If a reply is not received, extend the BF for two weeks at a time until you reach two months. If a reply has not been received after two months, phone Bank Liaison Team for an update (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . When a reply is received, go to .

Step 4

If Bank Liaison Team confirms that

  • the payment has been paid into the correct account, go to .
  • the payment has been returned, go to .
  • new account details have been provided, go to .
  • the customer has not received the payment - for example, where the payment was credited to a third party account

    • If the case has not been referred to Compliance by Bank Liaison Team, go to .
    • If the case has been referred to Compliance by Bank Liaison Team

    • set a clerical BF for two weeks. If a reply has not been received after two weeks, phone Bank Liaison Team for an update (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • when a reply is received, Bank Liaison Team will tell you of the action to take

    then

    • If you are told to cancel and re-issue the payment, go to .
    • If you are told to suspend the payments, follow the guidance in TCM0212220 and then go to .

Step 5

Use Function AMEND APPLICATION to enter the customer’s correct account details. Follow the guidance in TCM0046020

then

  • go to .

Step 6

Use Function RECORD FAILED PAYMENT to check if the claim has re-profiled. To do this

  • check if the cancelled payment is still in the View Direct Payment Schedule screen

    • If the cancelled payment is there, the award has not re-profiled, go to .
    • If the cancelled payment is not there, the award has re-profiled, go to .

Step 7

Use Function AMEND APPLICATION choosing the Correction option

  • go to the Payment screen
  • check if the account details have been changed

    • If the account details have not changed, phone the customer. Follow the guidance in TCM0094080. Tell them that we are holding incorrect account details for them and ask for the correct account details

    • If you obtain the correct account details, enter the correct details. Follow the guidance in TCM0046020 and then go to .
    • If you cannot obtain the correct account details, suspend the payments. Follow the guidance in TCM0212220 and then go to .

    • If the account details have changed and are correct, re-issue the payment, go to .

Step 8

To cancel and re-issue a payment, follow the guidance in TCM0212060

then

  • go to .

Step 9

Use Function MAINTAIN HOUSEHOLD NOTES to record the following messages or action taken. If appropriate, enter any error numbers that have been provided by the account provider

  • ‘PR01 - Missing BACS referral received for payment due _for £_ refused as payment has already been cancelled and re-profiled’
  • ‘PR02 - Missing BACS referral received for payment due _ for £_ refused - already cancelled. Responsibility to re-profile lies with AFP work list’
  • ‘PR04 - Missing BACS referral received for payment due _ for £_ refused. Payments have credited correct account. Confirmed by Bank Liaison’
  • ‘PR05 - Missing BACS referral received for payment due _ for £_. Fax sent to Bank Liaison to investigate. Awaiting response’
  • ‘PR06 - Missing BACS referral received for payment due _ for £_ reused as payment has already been re-profiled’
  • ‘PR07 - Missing BACS referral received for payment due _ for £_. This has now been cancelled and will be re-profiled in the near future’
  • ‘PR08 - Missing BACS referral received for payment due _ for £_ refused. Payments have dropped off the schedule so unable to cancel. (customer’s name) is now being paid manually’
  • ‘PR09 - Missing BACS referral received for payment due _ for £_ refused. Payments have dropped off the schedule. (customer’s name) needs to contact local HMRC Enquiry Centre and request they send an Annexe B1 to TCO. TCO will then make manual payments until resolved’
  • ‘PR10 - Missing BACS referral received for payment due _ for £_. Missing BACS payment has now been received. No further action’
  • ‘PR11 - Missing Post Office card account referral received for payment due _ for £_. (customer’s name) will need to contact Post Office card account Helpline on 0845 7223344’
  • ‘PR12 - Missing BACS referral received for payment due _ for £_. These were paid into an old bank account but customer still has access. Confirmed by Bank Liaison’
  • ‘PR19 - Missing BACS referral received for payment due _ for £_. Payment has been cancelled but not re-profiled. Account details have been updated, yet payments appear to have been halted after_. Possible vantive to be raised’
  • ‘PR21 - Missing BACS referral received for payment due _ for £_. Officer liaising with Bank Liaison and other areas before further action’
  • ‘PR22 - (Recorded / Registered) letter (number) redirected to (insert details)’
  • ‘TCMZ - Missing BACS referral received for payment due_ for £_ refused. Nationwide case responsibility to re-profile lies with AFP work list’

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

then

  • go to .

Step 10

Send the correspondence to storage. Follow the guidance in TCM0074140.