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Contents

Official guidance
Self Assessment Manual

SAM80000 · Payments: payments overview

  • SAM80005 · Introduction
  • SAM80010 · Receive payment
  • SAM80020 · Irregular payments
  • SAM80030 · Process payments in DMB Banking
  • SAM80040 · Payment update of SA customer records
  • SAM80050 · Payment allocation and transfer
  • SAM80060 · Account reconciliation
  • SAM80070 · An introduction to payment arrangement and plans
  • SAM80071 · Receive time to pay request in the processing office (Action Guide)
  • SAM80072 · Receive request for statutory instalment arrangement
  • SAM80073 · Receive request for statutory instalment arrangement (Action Guide menu)
  • SAM80074 · Capital gains tax: S280 TCGA 1992 (Action Guide)
  • SAM80075 · Capital gains tax: S281 TCGA 1992 (Action Guide)
  • SAM80077 · Section 299 ITTOIA 2005 (Action Guide)
  • SAM80080 · Sharefishermen
  • SAM80090 · Bank lodgement adjustments
  • SAM80095 · Returned payments
  1. Payments: payments overview: contents
  2. Payments: payments overview: receive payment

SAM80010 | Payments: payments overview: receive payment

From HM Revenue & Customs · Self Assessment Manual

A substantial part of the payments made to HMRC, both SA and non-SA, come in by post to DM Banking at Shipley.

Increasingly customers are using electronic methods to pay and these are now the Departments preferred payment options.

Note: Any payments received in local offices should be sent to DMB Banking on the same day they are received.

The procedures for handling and processing payments are available in the Debt Management & Banking Manual DMBM200000.

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