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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary warrant: Preparing C Books 27/51(Scotland) for the new account

Once you have completed the end of account balance procedures you can prepare C Books27/51(Scotland) for the new account.

C Book 27(Scotland)

From the C Book27(Scotland) for the account that has just closed (the “old”account) you should

  • enter each uncleared case on to the “new” account using the original consecutive number shown on the “old” account
  • enter the amounts shown as outstanding in columns 7+13 of the “old” account in columns 4 and 8 respectively of the new account
  • confirm that the respective totals shown as carried forward to the “new” account agree with the respective totals shown as outstanding in the “old” account.

Once this has been done you can then start entering details for the “new”account cases. Use a fresh series of consecutive numbers starting at number 1.

C Book 51(Scotland)

For each sheriff officer that you will be issuing summary warrants to, you shouldprepare the appropriate C Books 51(Scotland). Using the C Books 51(Scotland) for theaccount that has just closed (the “old” account))

  • enter each uncleared case on to the “new” account using the original consecutive number shown on the “old” account and
  • keep these in their Account of Origin starting with the earliest account.

Once this has been done you can then start entering details for the “new”account cases. Use a fresh series of consecutive numbers starting at number 1.