PART 4Deduction of Repayments by Employers
Payment by cheque61
For the purposes of regulations 49 to 53, where—
a
any payment to HMRC is made by cheque, and
b
the cheque is paid on its first presentation to the banker on whom it is drawn, the payment will be treated as paid on the day on which the cheque was received by HMRC and references in those regulations to “pay”, “paid”, “unpaid” and “overpaid” are to be interpreted on this basis.