Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Office Instructions: Completing Balance Statements: Entering the overpayments carried forward figure onto CAROL

For the beginning of the next Account the Higher Debt Manager should

  • input the total of uncleared overpayments carried forward [item 6 on form 45K(IT)(Short)] onto CAROL by 24 December as in DMBM231280.