DMBM231520 - Annual Balance: Debt Pursuit Offices: Checking Balance forms: Essential checks on all statements
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
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.