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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Balance Co-ordinator

  • nominate an Officer grade or above as Balance Co-ordinator.

The Balance Co-ordinator should

  • organise and co-ordinate the Annual Balance
  • arrange, by the Balance date, for

    • all outstanding items in the closing accounting records to be calculated and machine listed
    • all payment and accounting vouchers to be checked against the postings in the closing accounting records and machine listed.