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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings: Interim balance

To agree the costs at the interim balance on or before the last Friday in March youshould

  • enter in pencil in column 17 of Book 28 any summary proceedings costs outstanding at the interim balance date (that is columns 6 + 9 + 10 minus columns 12 + 13 + 14 + 15)
  • total each column of C Book 28 and enter the totals in pencil below the ruled line
  • confirm that the total of column 6 agrees the carried forward figure shown at item 18a (Summary Proceedings) of previous account form C45K(Costs)
  • add together the totals of columns 6, 9 and 10
  • add together the totals of columns 12, 13, 14, 15, (England and Wales only) and 17
  • ensure that the two totals agree
  • enter the total from Book 28 against the appropriate heading on form C45K(Costs).

When you have agreed the summary proceedings figures you should

  • enter the respective totals from C Book 28 (Summary Proceedings) against the appropriate headings on the form C45K(Costs) and
  • check that the total of the entries at 1a, 2a, 2b and 3 equal the total of the entries at 12, 15a ( i + ii), 15b (Northern Ireland only), 15c( i + ii), 16a, 17 and 18a.

Final verifications

You should

  • check the addition of all boxes which make up subtotals and that the correct total has been entered in the main body of the form
  • check that the Grand Totals cross cast
  • ensure that the brought forward figures at items 1a and 1b agree the figures shown as carried forward at items 18a and 18b on the form C45K (Costs) for the previous account.