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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings: Annual balance

Agreement of costs

To agree the costs at the annual balance you should

  • carry into column 17 of Book 28 amounts outstanding (that is columns 6+9+10 minus columns 12+13+14+15)
  • total each column of Book 28 and enter the totals at the bottom of the last page used in Book 28
  • 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
  • make sure that the two totals agree
  • machine list the totals of forms C17A and make sure that the total agrees that for column 10
  • machine list and total separately



  • forms C18
  • the green ink entries in column 13 of Book 28


  • agree the total of the two lists with the agreed total of column 13
  • head the two lists suitably and keep them in the balance file
  • make sure that the total of column 12 agrees the CAROL final Account Accumulation figure for Summary Proceedings.

Uncleared cases

  • enter each uncleared case, under the original consecutive number in Book 28 for the new Account
  • enter the amounts from column 17 of the closing Book 28 into column 6 of the new Book 28
  • ensure that the totals are the same.

Completion of 45K (Costs)

To complete and agree 45K(Costs), see CM9.302- ensure all relevant machine lists aregiven to the nominated officer.

Reconciliation of paid costs

Agree this with Finance, see CM9.306.