DMBM201020 - Payment processing: Effective date of payment (EDP) rules
The following table sets out the Effective Date of Payment (EDP) rules for PAYE and other Heads of Duty. The separate rules for PAYE set out the legislative requirements for e-payments.
|
Payment Method |
EDP - BROCS (PAYE) |
EDP - All Heads of Duty except BROCS (PAYE) |
|
Cheque, Postal Order or Cash
|
Normally the day of receipt of the payment by HMRC. But if the payment was received by post following a day when the office was closed, the EDP is the day that the office was first closed. For example, a payment received in the post on a Tuesday where Monday was a holiday is given Saturday's date as the EDP. |
The day of receipt of the payment by HMRC. But if the payment was received by post following a day when the office was closed, the EDP is the day that the office was first closed. For example, a payment received in the post on a Tuesday where Monday was a holiday is given Saturday's date as the EDP. |
|
Post Dated Cheque |
The date of the cheque. |
The date of the cheque. |
|
BACS Direct Credit (including Internet and Telephone banking payments), CHAPS, Paymaster |
The date we receive cleared funds, less three calendar days (see example below this table). |
One bank working day before we receive cleared funds. |
|
Alliance & Leicester Commercial Bank (A&LCB) (previously Girobank)
|
The date we receive cleared funds, less three calendar days (see example below this table). |
The date payment is made (over the Post Office counter etc). It is worked out automatically from the date of ledgering supplied by A&LCB in the electronic payment file. |
|
Bank Giro |
The date we receive cleared funds, less three calendar days (see example below this table). |
The date payment is made at the bank counter. It is worked out automatically from the date NatWest provides in the payment file. |
|
Direct Debit using the National Direct Debit Service (NDDS)
|
Three calendar days before the payment collection date as agreed in the Payment Plan. |
One bank working day before the payment collection date as agreed in the Payment Plan. |
Example - BROCS EDP
Where we receive cleared funds on Thursday 22nd, the EDP given to the payment is Monday 19th.
Notes
The payment date for BROCS payments and PAYE Settlement agreements made electronically has changed from 19th to 22nd. We must receive cleared funds on or before the 22n d.
Where 22nd falls on a weekend or is a Bank Holiday, you must ensure that the payment arrives no later than the last bank working day before the 22nd. Bank working days are Monday to Friday excluding bank holidays.
Acceptable forms of electronic payments
- Direct Debit
- BACS Direct Credit (including Internet and Telephone banking payments)
- Paying by Debit or Credit Card over the Internet: BillPay
- CHAPS
- Paymaster
- Bank Giro
- At the Post Office.
