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

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Annual Balance: Debt Pursuit Offices: Checking Balance forms: Form 45E

  • Check

    • the addition of Section 1
    • that the total of Section 1 agrees the CAROL final Account Accumulations total
    • the addition of Section 2 columns 1, 2 and 3 (down and across)
    • that the Section 2 Grand total of Column 1 agrees the total of Section 1 (‘Total to agree CAROL’)
    • that any entry in the Balance Discrepancy box of column 2 of the Summary of Totals has been entered correctly. If the total in column 1 exceeds the total in column 3 the entry should be minus. If the total in column 3 exceeds the total in column 1 the entry should be plus
    • that the entry in the balance discrepancy box agrees the entry at item 7 - 10 of form 45K(IT)(Short) with the sign reversed.