HMRC Self Assessment Payments that I have not received.

Dazed_and_C0nfused

Starling45 said:

I am attaching a photo of the letter to show their exact words. 

Given the content of that letter I fail to see how you can prove you didn't receive the payment of £142.80.

Showing it wasn't paid into a particular account doesn't prove it wasn't paid into a different account and HMRC state they have checked that the cheque (referred to as a payable order in HMRC's letter) was cashed.

What evidence did you provide in relation to the payment of £197.80?  Bank statements covering a particular period for the account you have masked in blue?