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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: Priorities during the Balance period

DMBM231130 | Annual Balance: Debt Pursuit Offices: Priorities during the Balance period

From HM Revenue & Customs · Debt Management and Banking Manual

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It is important to reach a Balance as soon as possible by agreeing Columns 1 and 3 of form 45E(Short), but it is equally important not to unnecessarily delay debt recovery.

The Higher Debt Manager should make sure that there are sufficient staff to carry out priority collection work, such as

  • pursuing large amounts

  • following up cases where recovery proceedings have been commenced.

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