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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Annual Balance: Debt Pursuit Offices: Checking Balance Forms: General

It is vital that your balance statements are accurate.

You should take particular care when

  • checking statements
  • verifying brought forward figures
  • checking repayments and overpayment figures.

You may find it helpful to photocopy some of the following pages to use as a control sheet for each form.