We are aware from a number of members that an issue has arisen with cheque payments made in respect of the second payment on account deadline for 2022/23 not being allocated to the taxpayer account leading to consequences such as HMRC Debt Management wrongly contacting the taxpayer.
This issue has already been raised with HMRC via the Agent Online Forum, issue number 18501 - SA payment not showing on SA online record. It is now being escalated due to the knock on impact of interest charges and the involvement of Debt Management. In order to view the forum, you must be signed up for it and logged in.
HMRC will be providing an update on this issue via the Agent Forum. Chartered Accountants Ireland raised the issue with HMRC recently and we are pressing HMRC to fix this urgently.