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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings: monthly return of costs

At the end of each month you should

  • list the totals of forms C17 for one month, then
  • agree the overall total with the aggregate of costs incurred for the month as shown in Book 28.

The higher debt management officer should check that the figure agrees with the sumincluded on ERP using nominal code HS 007.