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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: Essential checks on all statements

Before signing any of the balance forms, the Higher Debt Manager should

  • make sure that the forms are thoroughly checked and the casting and cross-casting figures are correct
  • be satisfied that any certificate can be properly given.

Before despatch you should always

  • check that every form has been signed and dated
  • where appropriate, check that the Grand Total Debit (charge) agrees the Grand Total Credit (satisfaction of charge)
  • keep copies in the balance file.