COM61090 - CT online services: COTAX view L and P: view payments on account

This service allows you to see payments held in suspense that are waiting to be allocated to the appropriate destination.

Any payments held in this area are not included in the total payments figure shown in the Your Balance (Word 28KB) screen.

The payments included here are only those taken into account by COTAX.

Any amounts held in suspense in the IRIS system (Overpayments and Accounting summary (OAS)), are not included in the company’s balance. This may happen when payments are received without payslips, or on an incorrect payslip.

It follows that if you are looking into an alleged payment, then you may need to examine other HM Revenue & Customs (HMRC) systems before you can resolve the matter.