DMBM205120 - Payments Banked in Offices with Bank Lodgement Facility: Payments for OPREC

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

If, exceptionally, a payment for a Child Benefit overpayment charge is banked by a local office that has retained their lodgement account the following steps should be taken:

  • local office must immediately notify the Child Benefit Office that the payments has been received
  • local office is to use the IRIS function INP117 to transfer the payment details to HMRC Finance Worthing
  • HMRC Finance Worthing prepares a voucher and send it to Child Benefit Office.