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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Annual Balance: Debt Pursuit Offices: Law Costs Agreement: Form C45K(Costs)

England, Wales and Northern Ireland

To complete form 45K(Costs) in England, Wales and Northern Ireland, take a screen print of the final CAROL Account Accumulation screen.

For distraint costs:

  • agree the CAROL final Account Accumulation figure for distraint costs recovered with the machine list of the payment vouchers

Note: If you keep separate registers for bailiff and non-bailiff costs, add the totals of the two machine lists of payment vouchers.

  • enter the agreed totals from Book 27(B) and/or Book 27(NB) (see DMBM231210) against the appropriate headings on form 45K(Costs)
  • check that the total of the entries at 1b, 4 and 6 equals the total of the entries at 13, 14, 15a(iii) and 18b

Note: Do not enter the grand total on the 45K(Costs) until you have entered in the figures for Court Costs.

For court costs:

  • agree the CAROL final Account Accumulation figures for Summary Proceedings and County Court costs recorded with the machine list of the payment vouchers
  • enter the agreed totals from Book 28 for Summary Proceedings and County Court Proceedings against the related heading on the 45K(Costs)
  • check that the total of the entries at 1a, 2a, 2b and 3 equals the total of the entries at 12, 15a(i) and 15a(ii), 15b (Northern Ireland only), 16, 17 and 18a
  • enter any costs incurred between the Balance Date and the end of October from forms 17
  • add the totals together.

Scotland

In Scotland, once you have completed form 16(E(S)3.708) and Book 27 (E(S)2.707) an Officer grade or above should, complete form 45K(Costs)(Scotland) as in the table below.

Item on 45K(Costs) Obtained from To agree, as appropriate
     
1a Form 16(1) col 8 Last Account 45K(Costs), item 10a
1b Form 16(1) col 16 Last Account 45K(Costs), item 10b
1c Form 16(2) col 24 Last Account 45K(Costs), item 10c
1d Form 16(2) col 33 Last Account 45K(Costs), item 10d
1e Book 27 col 10 Last Account 45K(Costs), item 10e
2a Form 16(1) col 10  
2b Forms 17(SW) kept by Section Leader (Contol) (E(S)3.206)  
2c Form 16(1) col 17a  
2d Form 16(2) col 25  
2e Form 16(2) col 35  
2f Book 27 col 8  
4a Red ink figure from form 16(1) col 22 - enter in black ink  
4b Book 27 col 9  
6a Last Account 45K(Costs) item 4a  
6b Book 27 col 5  
7a Form 45E(Short) col 3 Form 16(1) col 12
7b Form 45E(Short) col 3 Form 16(1) col 20a
7c Form 45E(Short) col 3 Form 16(2) col 27
7d Form 45E(Short) col 3 Book 27 col 13
8a Book 27 col 12a  
8b Book 27 col 12b  
8c Forms 17(SW) kept by Section Leader (Control) (E(S)3.206)  
8d Forms 16(1) col 10a  
8e Forms 16(1) col 18  
8f Forms 16(1) col 19  
8g Forms 16(2) col 25a  
8h Forms 16(2) col 32  
9a Form 16(1) and (2) cols 13+21+28  
9b Book 27 col 14  
10a Form 16(1) col 14  
10b Black ink figure from form 16(1) col 22 - enter in black ink  
10c Form 16(2) col 29  
10d Form 16(2) col 37  
10e Form 27 col 15