COM90060 - Payments: processing payments: suspense / payments in advance
A payment intended for a COTAX AP is automatically allocated to the company’s Suspense record when
- The intended AP does not match an AP on the company’s record
- There is no charge on an AP with a status of ‘Exempt’ or ‘Superseded’
A payment is allocated to OAS (Word 28KB), not Suspense, when the UTR shown on a payslip does not match any taxpayer record.
Payments allocated to the company’s Suspense record may be referred to as ‘Payments in Advance’.
You may view details of all payments allocated to and reallocated from the Suspense record by selecting AP number ‘PA’, which will appear at the end of the list of APs in Function VPPD (View Payment and Posting Details), Screen B.
Note: A Suspense record ‘PA’ is only created for a company when a payment is allocated to Suspense.
When a payment is allocated to Suspense the case appears on Banking Operations LSUP (Payments in Suspense List) Work List. Although it is an ‘Immediate Action’ Work List Banking Operations cannot guarantee to identify charges immediately they are raised and make the necessary reallocation. You must therefore always check the position of a company’s Suspense record before contacting it regarding unpaid liability.
For more information about the LSUP Work List see
- Business area ‘Work Lists’
- Section ’Payment Work Lists’ (COM94000 onwards)
For a list of functions to use in particular situations, see COM90061.