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DMBM209200 | Irregular Payments: Self Assessment: Overview and contents

From HM Revenue & Customs · Debt Management and Banking Manual

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Irregular payments are those that cannot be posted to the correct customer record upon initial receipt. They are covered in more detail in DMBM209000.

The following deals with Irregular Payment situations that are specific to Self Assessment.

Important Note: Where, for whatever reason, it is not possible to bank a payment on the actual day of receipt the Effective Date of Payment (EDP) must be shown on the payslip. See DMBM201020 for more details.

Contents6 entries

  1. DMBM209205Irregular Payments: Self Assessment: Partnership payments
  2. DMBM209210Irregular Payments: Self Assessment: Part payments
  3. DMBM209215Irregular Payments: Self Assessment: Voluntary direct payments
  4. DMBM209220Irregular Payments: Self Assessment: Set off against SA received in DMB Banking
  5. DMBM209225Irregular Payments: Self Assessment: Unidentified payments in SA
  6. DMBM209230Irregular Payments: Self Assessment: Multiple and composite payments