Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Debt Management and Banking Manual

DMBM231400 · Annual Balance: Debt Pursuit Offices: Completing Balance Statements

  • DMBM231410 · Cash reconciliation
  • DMBM231420 · Form C45E
  • DMBM231430 · Payment discrepancy in a previous Balance
  • DMBM231440 · Agreement of C45E
  • DMBM231450 · Resolving a discrepancy
  • DMBM231460 · Disposal of unresolved discrepancy
  • DMBM231470 · Balance Statements
  • DMBM231480 · Check of Balance Statements
  • DMBM231490 · Annual Balance: Debt Pursuit Office Instructions: Completing Balance Statements: Entering the overpayments carried forward figure onto CAROL
  1. Annual Balance: Debt Pursuit Offices: Completing Balance Statements: Contents
  2. Annual Balance: Debt Pursuit Offices: Completing Balance Statements: Form C45E

DMBM231420 | Annual Balance: Debt Pursuit Offices: Completing Balance Statements: Form C45E

From HM Revenue & Customs · Debt Management and Banking Manual

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

To complete the C45E you will need:

  • for Section 1

    • the uncleared Overpayments total from item 6 of last Account’s C45K(IT)

    • the lodgement totals for the Account from Book 7

  • for Section 2

    • a screen print of the final ‘Account Accumulations’ (CM8.212) and your record of any amendments found during the balance

    • the balanced totals, as agreed with CAROL, for RBOC, RFOC, uncleared overpayments and law costs.

You should:

  • enter the totals in the appropriate columns:

    • column 1 from the CAROL totals at the Balance date (after taking all amendments found during the Balance into account)

    • column 3 as appropriate from the balance forms and CAROL

  • show any discrepancy between columns 1 and 3 in column 2.

PreviousNext
PrivacyTerms