DMBM660910 - Summary proceedings: Annual balance

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.