COM92010 | Payments: tracing a payment: tracing a payment in all offices

If a company or agent receives an application for payment of an amount they believe has been paid, they may ask you to confirm that you have received the payment. Claims by the company or agent to have made a payment that does not appear on function VPPD (View Payment and Posting Details) Screen D, are known as missing/alleged payment cases.

You must give priority to missing/alleged payment cases at all stages to avoid complaints and possible claims for compensation.

Before contacting HMRC Payments, you should make sure you follow local guidance:

• for payments made before 2022, these will show in Receipts Historical Viewer (RHV)

• for payments made after 2022, these will show in ETMP

Where you are in a local DM office or the responsible office and you are unable to trace the missing payment in RHV you should refer the case to the Corporation Tax unit at HMRC Payments for further checks.

See COM92011 for a list of functions to use in particular situations.