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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: Checks of figures brought forward from previous statements

Consistency is vital in the national consolidation of accounts, so you must bring forward all figures shown as carried forward in the previous year’s Balance Statements:

  • in the same amount
  • against the same head of duty
  • against the same element of the head of duty (Tax, Interest, Penalty and so on).

Office reorganisations

Offices involved in reorganisations at the previous Balance date must, as appropriate, also:

  • exclude from brought forward figures all amounts transferred to another office at the close of the previous Account
  • include all amounts transferred in at the start of this Account.

If you discover a discrepancy in a brought forward figure, send full details to your Group Office.

Important - Do not try to provide a solution yourself.


To check the 45E(Short), using this year’s Balance Statements, check that the ‘net uncleared overpayment’ figure brought forward in Section 1 agrees item 6 on the 45K(IT)(Short) from last Account (carried forward).


Check that item 11 agrees item 6 on the 45K(IT)(Short) from last Account.

45K(Costs)(England, Wales and Northern Ireland)

This Account’s 45K(Costs) item Agrees last Account’s from 45K(Costs) item
1 a)(i) Summary Proceedings 18 a)(i) Summary Proceedings
1 a)(ii) County Court Proceedings (England and Wales only) 18 a)(ii) County Court Proceedings (England and Wales only)
1b(i) 18 b)(i)
1b(ii) (non-bailiff distraints) 18 b)(ii) (non-bailiff distraints)




This Account’s form 45K(Costs)(Scotland) item Agrees last Account’s form 45K(Costs)(Scotland) item
1 a) 11 a)
1 b) 11 b)
1 c) 11 c)
1 d) 11 d)
1 e) 11 e)
6 a) 4 a)
6 b) 4 b)