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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: 45K series of forms

45K forms

All the balance forms contain formulas and because they are password protected, figures can only be entered in certain fields.

When you have completed the forms

  • check that the Grand Total ‘Charge’ agrees the Grand Total ‘Satisfaction of Charge’.

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

Forms 17a

Unless the entry at item 2b on form 45K(Costs) is nil

  • check that the total of entries on forms 17A agrees the total of item 2(b)
  • confirm that item 12 Summary Proceedings, item 12 County Court proceedings and item 13 Distraint Costs agree the figures in column 3 Section 2 of 45E(Short).


  • Check that items 7(a) to (d) agree the figures in column 3 Section 2 of 45E (Short).

45K(IT) (Short)

  • Check that items 12(a), (b), (d) and (e) agree Section 1 form 45E (Short)
  • make sure that items 5 and 12(c) agree the entries in column 3 Section 2 of 45E (Short)
  • check that the sum of items 4(a) to (c) plus 6 equals the overpayments entry in column 3 Section 3 of 45E (Short).

As a cross check to form 45E (Short)

  • machine list the following items from the 45K(IT) (Short)

    • item 11
    • plus the total of items 12(a) to 12(f)
    • less 12(c)
    • plus or minus as appropriate any balance discrepancy at item 7-10 (DMBM231460); plus entries at 7-10 of 45K(IT)(Short) should be taken as minus and vice versa
  • agree the total to the Income Tax in Section 2 column 3 of the form 45E(Short)
  • head the machine list suitably and attach it to form 45E(Short).