COM90070 - Payments: processing payments: receipts and correspondence
For reasons of economy it is not HMRC policy to issue a receipt for each payment made. The specific circumstances when a receipt must be issued are
- When the company or agent specifically requests one
And
- For all payments made by cash or postal order
When a receipt is to be issued
- Banking Operations will enter a signal on the payslip to prompt the computer to print a receipt
- The Debt Management Office will provide an official receipt form as in Collection Manual 5.201
- The CT responsible office will normally provide a signed letter containing details of the payment
When the computer has produced a receipt for payment, an ‘R’ is noted in the ‘Notes’ column in Function VPPD (Function View Payment and Posting Details), Screen D.
If a receipt is requested after the payment has been processed
- Banking Operations will issue a letter confirming receipt of the payment
And
- The Debt Management Office will issue a Certificate of Payment as in Collection Manual 8.701
If all addresses held for a company are ‘RLS’ the computer will not print a receipt for payment. Where exceptionally a computer produced receipt is returned undelivered by the Post Office it is retained in a Security Press in Banking Operations until a new address is traced. If a new address is not found within 12 months the receipt may be destroyed.
For a list of functions to use in particular situations, see COM90071.
