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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Annual Balance: Debt Pursuit Offices: Completing Balance Statements: Cash reconciliation

Once Law Costs, Overpayments, RBOC and RFOC are balanced, a Higher Debt Manager should try to balance form C45E (Short).

You may use Book 8 to record the final Account Accumulations totals and any amendments discovered during the balance operations.

If you record adjustments using an alternative method, make sure that every plus and minus transaction agrees.

Important - Do not attempt to amend CAROL OLDC.