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, whatever the circumstances or the debt. The customer does not have to specify the precise allocation. It may be inferred from the circumstances. See DMBM210105 and the following pages.