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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Completing Balance Statements: Check of Balance Statements

To make it easier to check and aggregate amounts

  • insert commas to reflect thousands and millions
  • enter M before minus amounts.

When you have completed all balance statements and before you send them out

  • make the detailed checks in DMBM231510 onwards
  • keep copies in a balance folder.