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Contents

Official guidance
COTAX Manual

COM90000 · Payments: processing payments

  • 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
  1. Payments: processing payments: contents
  2. Payments: processing payments: irregular payments

COM90040 | Payments: processing payments: irregular payments

From HM Revenue & Customs · COTAX Manual

You can find guidance on all types of irregular payments in the Debt Management Banking Manual from DMBM209000 onwards.

This includes guidance on:

  • accompanied payments

  • cash

  • postage stamps and postal orders

  • post-dated cheques

  • missing or damaged cheques and payslips

  • unidentified payments

  • payments with conditions attached

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