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HMRC internal manual

Tax Credits Manual

Specialist areas - Bank Liaison: Bank or building society accounts - invalid accounts (Info)

Note: The payment reference used in Bankers Automated Clearing System (BACS) transactions has now changed. The first two characters will always be CB, followed by the customer’s NINO, followed by a unique four-digit number to identify the payment. The final character will be either ‘R’ for a regular payment, or ‘X’ for a one-off payment.

The Operations team will try to obtain valid bank or building society account details for the customer. However, if they aren’t able to do so, they’ll refer the case to Bank Liaison Team by phone.

There is an Action Guide for this subject, select TCM0282140 to access it