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Contents

Official guidance

COM90000 · Payments: processing payments

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COM90001 · Introduction
COM90010 · The payment obligation
COM90020 · The payment record
COM90030 · Processing payments received in a local office
COM90033 · Processing payments received in a local office (Action Guide)
COM90040 · Irregular payments
COM90050 · Certificate of tax deposit
COM90060 · Suspense / payments in advance
COM90070 · Receipts and correspondence
COM90011 · The payment obligation: forms

Payments: processing payments: contents
Payments: processing payments: processing payments received in a local office

COM90030 | Payments: processing payments: processing payments received in a local office

From HM Revenue & Customs · COTAX Manual

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