COM92031 - Payments: tracing a payment: tracing a payment in HMRC Payments (Action Guide)
Source: gov.uk (2025-10-09)


To trace a payment in Banking Operations, consider steps 1 - 12 below.

Please note that: 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

1. If you are notified of a missing/alleged payment by the company, agent or by the responsible office or the Debt Management office because they cannot trace the payment:
- prepare and maintain a Missing/Alleged Payment Worksheet to record the actions taken to trace the payment
- in LA cases, notify the Debt Management Office of the missing/alleged payment if appropriate
2. Use function VPPD (View Payment and Posting Details) to check whether the payment has been:
- allocated to a different Accounting Period (AP), Suspense Record, or the Group Payment Record
- reallocated to another liability
3. Check ITSA, SAFE and BROCS to see if the payment has been allocated to another head of duty, for example PAYE.

4. Check the OAS record to see if the payment has been allocated to Overpayments.

5. 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 or address to which the payment was sent
In addition, if payment was by cheque, the:
- date that the cheque cleared
- cheque details (cheque number, bank sort code and bank account number)
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Where cheque payment has not been cashed

6. Contact the company or agent immediately and:
- advise that payment has not been received
- ask for a replacement payment to be made, advising them that all CT and CT related liabilities must be paid electronically
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Tracing a payment sent to HMRC Payments

7. Use RHV to search for payments made between 23 September 2002 and 10 June 2022. For payments made before 23 September 2002, use function TPYT (Trace Payment) in COTAX. For payments made after 10 June 2022, use ETMP.

You need to know either the:
- full payment details, including the bank sort code and bank account number, and the date the payment was made
- Ascending Value List (AVL) serial number, lodgement date and HMRC Payments identifier
This information is obtained from the relevant AVL.

The AVL is a daily list of payments arranged in ascending value. Three AVLs are held by HMRC Payments.

The Automatic Remittance Processing (ARP) equipment produces an AVL of all payments processed through ARP by HMRC Payments. A paper copy of the AVL is available the next working day. The AVL is converted to microfiche for long term storage.

The Bank of England sends HMRC Payments separate microfiche AVLs for Bank Giro on Tape and BACS payments.

8. Once you identify how the payment has been allocated:
- make any necessary reallocation. For more information see COM120000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120000) onwards
- write a letter of explanation to the company or agent
9. If you cannot trace the payment using function TPYT or the Trace Payment function in the RHV or ETMP:
- use function RAPP (Revise AP Pursuit) to make the underpaid AP RFI, unless it is already working with Banking Operations or Debt Management Office then
- contact the company or agent to obtain additional information that may help you search for the payment
10. When you receive the additional information use RHV to search again for payments made between 23 September 2002 and 10 June 2022. For payments made before 23 September 2002, use function TPYT (Trace Payment) in COTAX. For payments made after 10 June 2022, use ETMP.

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Tracing a payment banked by a Debt Management Office

11. Check the OAS record to see if the money is held in Overpayments.

12. If you identify the payment in OAS:
- make any necessary reallocation. For more information see COM120000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120000) onwards
- write a letter of explanation to the company or agent