DMBM200000 - Payment processing and accounting: introduction and contents

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This section of the DMBM explains the different payment methods that are available to HMRC customers. It describes the business processes that support these payment methods and confirms which payment methods are available to particular groups of customers, for example, SA taxpayers. It also explains all aspects of payment management, which includes reallocations, set-offs, returned payments (dishonoured), unidentified and unmatched payments.

1. DMBM200100

   Payment methods: contents
2. DMBM201000

   Payment processing: contents
3. DMBM202010

   Payments received in local offices
4. DMBM205000

   Payments banked in offices with Bank Lodgement Facility: contents
5. DMBM206500

   Certificates of Tax and National Insurance Contributions (NIC)
6. DMBM206600

   Issue receipt by IT system: contents
7. DMBM207000

   Returned payments: contents
8. DMBM209000

   Irregular payments: contents
9. DMBM210000

   Payment allocation, overpayments and repayments: contents
10. DMBM217000

    Missing and alleged payments
11. DMBM220000

    Sharefishermen: contents
12. DMBM230000

    Account reconciliation: contents
13. DMBM231000

    Annual balance: contents
14. DMBM234500

    Bank lodgement adjustments: contents