DMBM201020 - Payment processing: effective date of payment (EDP) rules

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The following table sets out the Effective Date of Payment (EDP) and Date of Receipt (DoR) rules for PAYE and other Heads of Duty. 

Cheques (including postal orders) and cash

Handed into HMRC, or received in the post.

 

Head of Duty

EDP/DoR

All Heads of Duty (except Corporation Tax )

The day of receipt of the payment by HMRC. But, if the payment was received by post following a day when the office was closed, the EDP is the day that the office was first closed. For example, a payment received in the post on a Tuesday where Monday was a bank holiday is given Saturday's date as the EDP.

 

Corporation Tax

The day of receipt of the payment by HMRC plus two working days. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

 

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Post Dated Cheque

Head of Duty

EDP/DoR

All Heads of Duty

The date of the cheque.

 

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Bacs Direct Credit (including internet and telephone banking), CHAPS and Government Banking Service

Head of Duty

EDP/DoR

All Heads of Duty

The date HMRC receives cleared funds.

 

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Faster Payments

Head of Duty

EDP/DoR

All Heads of Duty 

The date HMRC receives cleared funds.

 

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Online Payment Service (OPS) (debit or credit card over the internet)

Head of Duty

EDP/DoR

All Heads of Duty

The date of transaction.

Bank Giro

Head of Duty

EDP/DoR

All Heads of Duty

The date HMRC receives cleared funds.

 

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Direct Debit using the National Direct Debit Service (NDDS) and Strategic Direct Debit Service (SDDS)

Head of Duty

EDP

All Heads of Duty

One bank working day before the payment collection date as agreed in the Payment Plan.

 

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Direct Debit using VAT Online

Head of Duty

DoR

VAT

Three working days after the electronic return due date of the 7th.

 

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Payments made at a Post Office before 15 December 2017

Head of Duty

EDP/DoR

All Heads of Duty (excluding PAYE and VAT)

The date payment was made over the Post Office counter. It is worked out automatically from the date of ledgering supplied by Santander in the electronic payment file.

PAYE (BROCS)

The date HMRC receives cleared funds, less three calendar days (see example below):

Where we receive cleared funds on Thursday 22nd, the EDP given to the payment is Monday 19th.

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

 

VAT The date HMRC receives cleared funds.