DMBM519325 - Debt Management and Banking Manual - HMRC internal manual
DMBM519325 - Debt and return pursuit: PAYE RTI: payments: reallocating payments You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Reallocations should be made in accordance with the HMRC Tax Accounting Appropriation policy. The customer has the right to determine where their payment is allocated at the time of making payment. If they do, it should be allocated in accordance with the customer’s wishes, whate...
Accounting Appropriation Business Partner Debt Management Set Locks Finance Helpcard Information Act
Source: gov.uk