SolvedDMBM520930 | Debt and return pursuit: PAYE: E-payment: legislation and interpretation: posting codes
From HM Revenue & Customs · Debt Management and Banking Manual
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Electronic and non-electronic transactions
| Code | Meaning |
|---|---|
| INC | Incentive for filing EoY return online |
| REM | Remission |
| ROB | Payment allocated from OAS |
| RPI | Repayment Interest |
| DCH | Dishonoured Cheque |
| D/O | Duty to Overpayments |
| POP | Transfer to Permanent Overpayments |
| REA | Re-allocation |
| RBO | Transfer from 'Duty to Overpayments' (OAS) |
| REP | Repaid |
| RPO | Repayment interest allocated to OAS |
| RRI | Repayment Interest Repaid |
Electronic payments
| Code | Meaning |
|---|---|
| BAC | Banks Automatic Clearing system payment, also covers Direct Debit, Internet, Telephone Banking and non-Girobank Bill Pay payments |
| BGP | Bank Giro Payment |
| BGT | Bank Giro Payment -notified on Tape |
| CHP | Faster Payments Service (on BROCS) and Clearing House Automatic Payments System payment |
| FPS | Faster Payments Service (on SAFE) |
| NGB | Girobank Billpay payment |
| NGE | Electronic Girobank payment |
| NGP | National Girobank Payment |
| ODE | Transfer from Overpayments (OAS) to Duty Electronic |
| PYM | Payment using the Government Banking Service - formally known as Paymaster Payment System |
Non-electronic (cheque or cash) payments
| Code | Meaning |
|---|---|
| BLP | Bank lodgement payment (cheque or cash payment) |
| O/D | Payment allocated from OAS |
| LOP | Payment posted by a DMB office using the transaction Post RFOC/Nil Declaration |
Minus postings
If any payment, apart from a BLP is not met i.e. dishonoured, BROCS shows a minus entry for that payment, using the same posting type. If however the payment is a BLP and the cheque dishonours the minus entry shows as DCH posting type.