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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Annual Balance: Debt Pursuit Offices: Priorities during the Balance period

It is important to reach a Balance as soon as possible by agreeing Columns 1 and 3 of form 45E(Short), but it is equally important not to unnecessarily delay debt recovery.

The Higher Debt Manager should make sure that there are sufficient staff to carry out priority collection work, such as

  • pursuing large amounts
  • following up cases where recovery proceedings have been commenced.