COM92021 - Payments: tracing a payment: tracing a payment in a responsible office (Action Guide)

To trace a payment in a responsible office, consider steps 1 - 7 below.

Note: You must give priority to missing / alleged payment cases at all stages to avoid complaints and possible claims for compensation.

The guide is presented as follows

Initial action to trace a payment Steps 1 - 6
Missing / alleged payment cannot be traced Step 7

Initial action to trace a payment

1. Where you have received payment details use the Trace Payment function in the Receipts Clearing System (RCS) to search for the payment. If you do not hold this information go to step 2
2. Use Function VPPD (View Payment and Posting Details) to check whether the payment has been
 
 

or
 
  • Reallocated to another liability
3. Check ITSA or SAFE and BROCS to see if the payment has been allocated to another head of duty, for example PAYE
4. If you do not have full details of the payment, ask the company or agent to tell you, the
 
  • Total amount of the payment
  • Date of payment
  • Type of payment (for example, debit card)
  • Office / address to which the payment was sent
 

And if payment was by cheque
 
  • Date that the cheque cleared
  • Cheque details (cheque number, bank sort code and bank account number)
5. Use the Trace Payment function in RCS if the payment was made on or after the 23 September 2002 or Function TPYT (Trace Payment) for payments made before this date
6. Once you identify how the payment has been allocated
 
  • Make any necessary reallocation. For more information see ‘Repayments / Reallocations’ business area
  • Write a letter of explanation to the company or agent

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Missing / alleged payment cannot be traced

7. If you cannot trace the payment using Function TPYT
 
  • Refer the case papers to the Corporation Tax unit at Banking Operations Cumbernuald

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