Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary warrant: Balance agreement of costs

You need to agree the costs detailed in the C Book27(Scotland) at the balance date (last Friday in October each year).

You should:

  • carry into column 7 the amount of costs payable to the sheriff officer but not yet paid, that is columns 4+5 minus column 6
  • carry into column 13 the amount of unrecovered costs, that is columns 8+9 minus columns 11+12
  • enter a total for each of columns 4-13 in the register ensuring that separate machine lists are prepared to give a total for each of items 10a and 10b
  • add together the totals of:
    • columns 4+5
    • columns 8+9
    • columns 11+12
  • make sure that:
    • the total of columns 4+5 equals the total of column 6
    • the total of columns 8+9 less the total of columns 11+12 equals the total of column 13
  • check the total of column 11 against a machine list of the relevant payment vouchers
  • request the Officer grade responsible to confirm that the total agrees with the corresponding total on CAROL.

If a discrepancy arises, check all entries.

When the cross cast of the columns in the C Book27(Scotland) is agreed, separately machine list and total:

  • forms C18
  • the green ink entries in column 12 of C Book27(Scotland).

You should then:

  • agree the total of these two lists with the agreed total of column 12 of the C  Book27(Scotland)
  • suitably head the two lists
  • keep them in the balance file.

Form C45K(Costs(Scotland)

When these procedures have been finalised you should:

  • extract the relevant figures from the C Book27(Scotland)
  • enter these against the respective figures on form 45K(Costs(Scotland)
  • check that the total of the entries at 1d, 2f and 4b equals the total of the entries at 6b,7d,8a,8b,9b and 11d
  • check that the total of the entry at 2b agrees the total of the entry at 8c
  • ensure that the brought forward figure at item 1d agrees the figure shown as carried forward at item 11d on the form 45K(Costs)(Scotland) for the previous year
  • ensure that the brought forward figure at item 6b agrees the figure shown as carried forward at item 4b on the form 45K(Costs)(Scotland) for the previous year.