Direct Payments (Introduction)

Direct payments of tax credit are paid to claimants who can not or have not yet started to be paid their entitlement to tax credit by PVE.

Direct payments of tax credit are paid to the claimant by

• BACS

Or

• Giro cheque

This section of the Manual provides guidance on

• The types of bank or building society account that are acceptable to pay direct payments of tax credit in to

• What happens if the claimant does not provide bank or building society account details by the end of the 42 day lead in period for PVE

• What the ‘relevant period’ is

• What to do if the claimant notifies you of a problem with their direct payment of tax credit by BACS or giro cheque

And

• How to deal with a request for a replacement payment. The replacement payment can be a normal, next day or same day payment