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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Sending Completed Balance Statements

When all the balance forms have been agreed, the Balance Co-ordinator should

  • sign and date the completed forms on screen
  • e-mail them with any attachments to the Higher Debt Manager.

The Higher Debt Manager should

  • check the forms, then sign and date them on screen
  • e-mail the following forms and any attachments to the Group Office

    • 15(POP) & 15B - one for each category of Permanent Overpayments
    • 45E(Short) - with CAROL final Account Accumulations screenprint
    • 45K(IT)(Short) - with extracts from ‘Report of Repayments’ and ‘Report of Cancellations of Repayments’ showing totals for the year
    • 117F
  • make sure that the dispatch date, the Friday of the fourth week after the Balance date, is strictly observed.