DMBM231460 - Annual Balance: Debt Pursuit Offices: Completing Balance Statements: Disposal of unresolved discrepancy
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If your Group Office tells you to stop looking for the discrepancy
- leave the figures on form 45E showing the discrepancy in column 2
- enter the amount of the discrepancy in the Balance Discrepancy box below column 2 of Section 2 Summary of Totals
- if the total in column 1 exceeds the total in column 3 the entry should be minus
- if the total in column 3 exceeds the total in column 1 the entry should be plus
- enter ‘Balance discrepancy’ on the Charge side of the 45K(IT) at items 7-10, with the amount of the discrepancy in the money column with the sign reversed
- enter the details in the Errors Book.
‘Payment Discrepancies’ file
The Higher Debt Manager should
- keep a file headed ‘Balance Accounts - Payment discrepancies’
- enter full details in the file
- hold the file in the dual control press.
Discrepancy resolved later
If you resolve the discrepancy
- before the balance statements are sent to your Group Office
- amend forms 45E and 45K(IT) to show the true position
- after the balance statements have been sent to your Group Office
- send a report to Revenue Losses and Balance team, DMOS, Shipley showing
- the amount of the discrepancy at items 7-10 of the 45K(IT)
- the amount of the discrepancy you have now resolved
- the head of duty involved
- details of the items to be corrected.
Until you receive instructions from Revenue Losses and Balance Team, DMOS, Shipley
- do not amend any forms.