DMBM201020 - Payment processing: effective date of payment (EDP) rules
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The following table sets out the Effective Date of Payment (EDP) and Date of Receipt (DoR) rules for PAYE and other Heads of Duty.
Cheques (including postal orders) and cash
Handed into HMRC, or received in the post.
Head of Duty |
EDP/DoR |
|---|---|
All Heads of Duty (except Corporation Tax ) |
The day of receipt of the payment by HMRC. But, if the payment was received by post following a day when the office was closed, the EDP is the day that the office was first closed. For example, a payment received in the post on a Tuesday where Monday was a bank holiday is given Saturday's date as the EDP.
|
Corporation Tax |
The day of receipt of the payment by HMRC plus two working days. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) |
Post Dated Cheque
Head of Duty |
EDP/DoR |
|---|---|
All Heads of Duty |
The date of the cheque.
|
Bacs Direct Credit (including internet and telephone banking), CHAPS and Government Banking Service
Head of Duty |
EDP/DoR |
|---|---|
All Heads of Duty |
The date HMRC receives cleared funds.
|
Faster Payments
Head of Duty |
EDP/DoR |
|---|---|
All Heads of Duty |
The date HMRC receives cleared funds.
|
Online Payment Service (OPS) (debit or credit card over the internet)
Head of Duty |
EDP/DoR |
|---|---|
All Heads of Duty |
The date of transaction. |
Bank Giro
Head of Duty |
EDP/DoR |
|---|---|
All Heads of Duty |
The date HMRC receives cleared funds.
|
Direct Debit using the National Direct Debit Service (NDDS) and Strategic Direct Debit Service (SDDS)
Head of Duty |
EDP |
|---|---|
All Heads of Duty |
One bank working day before the payment collection date as agreed in the Payment Plan.
|
Direct Debit using VAT Online
Head of Duty |
DoR |
|---|---|
VAT |
Three working days after the electronic return due date of the 7th.
|
Payments made at a Post Office before 15 December 2017
Head of Duty |
EDP/DoR |
|---|---|
All Heads of Duty (excluding PAYE and VAT) |
The date payment was made over the Post Office counter. It is worked out automatically from the date of ledgering supplied by Santander in the electronic payment file. |
| PAYE (BROCS) |
The date HMRC receives cleared funds, less three calendar days (see example below): Where we receive cleared funds on Thursday 22nd, the EDP given to the payment is Monday 19th. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
|
| VAT | The date HMRC receives cleared funds. |