This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

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.