DMBM520085 - Debt and return pursuit: PAYE: introduction to PAYE: payments: tracing payments
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If a payment is missing from an employer’s record, you should establish:
- the exact payment amount
- the date the payment cleared their bank account
- the method of payment (for example BACS, CHAPS, cheque)
- for cheque payments - account number, sort code and cheque number
- any reference number used to send the payment
- for debit card payments, the transaction ID or authorisation code.
Payment held against other Head of Duty (HOD)
If employer sent PAYE payment using another HoD’s reference, (for example, VAT/CT or SA), check that HoD for payment.
If found:
- educate the employer over the correct reference to use
- confirm you have traced the payment
- arrange reallocation from:
- SA by issuing SA331 via SEES
- CT by reallocating to OAS and issue memo to DMB Banking Operations providing full details of reallocation
- VAT by arranging a reallocation with owning Debt Management Unit
- amend next action date on employer’s record (IDMS or BROCS) for 28 days to ‘A/W Clearance’ BF.
Receipts Clearing System (RCS)
Receipts Clearing System (RCS) can also be used to trace a payment.
- Access RCS from ‘My Workplace’ - Corporate Services - Receivables -RCS View Cheque Payment or RCS View Nonchq Rcpt as appropriate.
- enter a start and end date search, relative to the date of payment.
- select appropriate currency (usually Sterling unless paid in Euros and so on)
- enter any additional information such as
- bank account
- sort code and
- cheque number for a cheque payment, or
- the method of payment (for a non-cheque payment).
Payment traced
If you trace the payment
- educate the employer over the correct reference to use
- confirm you have traced the payment
- arrange reallocation from
- OAS or other PAYE scheme by issuing a memo to DMB Banking Operations providing full details of reallocation
- SA by issuing SA331 via SEES
- CT by re-allocating to OAS and issue memo to DMB Banking Operations providing full details reallocation
- amend next action date on employer’s record (IDMS or BROCS) for 28 days to ‘A/W Clearance’ BF.
Payment not traced
If you are unable to trace the payment, you should follow the guidance at DMBM217000.