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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Balancing payments received for and by other offices: Importance

Agreeing the payments transferred between offices during the year is an important part of the Annual Balance.

Revenue Losses and Balance team, Debt Management Operational Support (DMOS), Shipley cannot prepare the national summary unless the total payments ‘received for’ (RFOC) agrees the total payments ‘received by other offices’ (RBOC).