End of Year Approval Process
 
E-Filing Incentive Payments

If you have received HMRC E-Filing Incentive payment notice and have used the payment in contrast against your Tax or NI payment due to HMRC, you must make the record in the incentive payment.

If You have received a cheque for the HMRC E-Filing Incentive payment and you have banked in the cheque to your account. Then you must not make any record of the amount you have received.