COM61090 - the CT online service: CT view L and P: view payments on account
The phrase ‘payments on account’ was agreed with accountants and other interested parties as a term that is widely understood.
This allows you to see
- Payments received for an AP on which a charge has not yet been recorded
- Payments held in suspense that are awaiting allocation
Any payments held in this area are not included in the total payments figure shown in the Your Balance (Word 28KB) screen.
Only payments recognised by COTAX are shown. Amounts held in suspense in OAS (Overpayments and Accounting summary), such as those received without payslips or on an incorrect payslip are not included.
You may therefore have to examine other HMRC IT systems when looking for an alleged payment.