CCM8725 - Closing the Examination: Payment on Account - Cash Payment

The claimant may want to make a payment on account of an expected contract settlement - see CCM8720. If the claimant offers you cash to settle their liability whilst you are out of the office you must refuse it and explain you are not permitted to accept cash. If any overpaid credits are not recoverable at this stage explain they will be reviewed and if necessary become payable after the end of the year. If the claimant insists they want to make a payment and this is in respect of a settlement which will not include a penalty follow the guidance for producing a payslip at CCM8700. If the offer of cash is in respect of an intended contract settlement take the following action:

• Advise the claimant to make payment at a Post Office - this will normally be more convenient than taking the payment to a Tax Office
• Give the claimant or arrange to send them a completed payslip PS1(NUC)
• Ensure the payslip shows the full reference in the correct format - see Example 2 CCM8700.

The above action will also be appropriate if the offer of cash has been made by the claimant at a meeting in your own office unless you are in a building where there is a Receivables Office with banking facilities.

If the claimant insists on paying cash:

• Direct the claimant to the nearest office with banking facilities
• Give the claimant a note explaining what payment is for so the note can be handed in with the cash. Include the full reference in the correct format as shown above entitled 'Payment on account of an expected contract settlement'. The note should also provide your name and telephone number so you can be contacted in the event of difficulty
• Telephone the identified office to let them know of the cash payment, referring to the instructions in CS19/00 as modified by CS54/00.