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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Law Costs Agreement: Brought forward figures

An Officer grade or above should be nominated to balance law costs.

When the Distraint Costs, County Court Costs, Summary Proceedings costs have been agreed as in DMBM231210

  • check that the brought forward figures on form 45K(Costs) agree those on the 45K(Costs) for the previous Account.