HMRC internal manual

Debt Management and Banking Manual

DMBM231270 - Annual Balance: Debt Pursuit Offices: Overpayments: Calculating uncleared overpayments

You should:

  • review the entries in Book 19
  • add the totals in columns 12 to 15
  • subtract the figure from the amount in column 9.

Where the total is not nil:

  • enter the uncleared amount in column 18
  • agree each uncleared amount with the appropriate payment voucher.

Minus Amounts

Where, exceptionally, a minus amount is uncleared, enter the amount in red ink in column 18.