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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Stages of Balance

The Annual Balance is completed in stages.

Preliminary Work

The preliminary work involves

  • reading in vouchers
  • calculating outstanding amounts
  • machining vouchers, postings and outstanding items
  • a preliminary check of overpayments and agreeing repayments.


You should agree

  • Law Costs
  • uncleared overpayments
  • payments received ‘for’ and ‘by’ other offices (RFOC/RBOC).

Summaries and Statements

You should

  • reconcile the CAROL final Account Accumulation totals.
  • complete and send Balance statements to Group Office.

New Accounting Records

You should

  • agree and complete Law Costs records for the new Account
  • create a new record of non chargeable costs.