DMBM231160 - Annual Balance: Debt Pursuit Offices: Preliminary Checks

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Timetable of events

It is essential that certain checks and agreements are carried out before the balance date. A Business Guidance Note is issued each year setting out the timetable for them to be done.