PAYE90010 - Reconcile individual: underpayments: voluntary direct payments
The Voluntary Direct Payments procedures can refer to voluntary payments for
- In-year tax code adjustments
- Coded out underpayments
And
- Underpayments that cannot be coded out
The procedures are the same.
If an individual prefers to make payment directly rather than have any potential underpayment (PUP) included in their code they can make payment either
- Directly to Banking Operations
Or
- To their own processing office
Where
- You are reviewing work item 236 to request a voluntary payment, follow the guidance at PAYE90011
- The customer contacts you prior to you working work item 236 and requests to make the payment in full, follow the guidance at PAYE90013
The procedure can also be used to collect tax arising on income received by the estate of a deceased person during the period of administration. These payments will not be accounted for on the PAYE Service.
