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DMBM520085 | Debt and return pursuit: PAYE: introduction to PAYE: payments: tracing payments

From HM Revenue & Customs · Debt Management and Banking Manual

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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.