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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: bank lodgement adjustments

SAM80090 | Payments: payments overview: bank lodgement adjustments

From HM Revenue & Customs · Self Assessment Manual

A bank lodgement adjustment (BLA) is made by DM Banking where an error is discovered with a cheque payment. For example, a discrepancy between the amount posted to a customer’s record and the amount of the cheque lodged may require an adjustment.

For more information on bank lodgement adjustments, see the Debt Management & Banking Manual DMBM234510.

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