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Official guidance
Debt Management and Banking Manual

DMBM231100 · Annual Balance: Debt Pursuit Offices: Annual Balance of Accounts

  • DMBM231110 · Annual Balance: Debt Pursuit Offices: Forms Requirement
  • DMBM231120 · Annual Balance: Debt Pursuit Offices: Stages of Balance
  • DMBM231130 · Annual Balance: Debt Pursuit Offices: Priorities during the Balance period
  • DMBM231140 · Annual Balance: Debt Pursuit Offices: Payments received before new Law Costs records are prepared
  • DMBM231150 · Annual Balance: Debt Pursuit Offices: Balance Co-ordinator
  • DMBM231160 · Annual Balance: Debt Pursuit Offices: Preliminary Checks
  • DMBM231170 · Annual Balance: Debt Pursuit Offices: Overpayments preliminary checks
  • DMBM231180 · Annual Balance: Debt Pursuit Offices: Payment of Law Costs
  • DMBM231190 · Annual Balance: Debt Pursuit Offices: Balance Operations
  1. Annual Balance: Debt Pursuit Offices: Annual Balance of Accounts: Contents
  2. Annual Balance: Debt Pursuit Offices: Forms Requirement

DMBM231110 | Annual Balance: Debt Pursuit Offices: Forms Requirement

From HM Revenue & Customs · Debt Management and Banking Manual

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Offices who record Law Costs on SAFE (Strategic Accounting Framework Environment)

Forms required for the Annual Balance are

  • C15B

  • C45E(Short)

  • C45K(IT)Short

  • C45(OP)

  • C117F

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Offices who do not record Law Costs on SAFE

Forms required for the Annual Balance are

  • C15B

  • C45E(Short)

  • C45K(IT)Short

  • C45(OP)

  • C117F

  • C45K(Costs) - England, Wales and Northern Ireland only

  • C45K(Costs)(Scotland) - Scotland only

The Business Guidance Note ‘Balancing of Accounts at the close of Account’ issued in September each year, includes links to the above forms.

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