DMBM231420 | Annual Balance: Debt Pursuit Offices: Completing Balance Statements: Form C45E
From HM Revenue & Customs · Debt Management and Banking Manual
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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.