DMBM231520 | Annual Balance: Debt Pursuit Offices: Checking Balance forms: Essential checks on all statements
From HM Revenue & Customs · Debt Management and Banking Manual
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Before signing any of the balance forms, the Higher Debt Manager should
make sure that the forms are thoroughly checked and the casting and cross-casting figures are correct
be satisfied that any certificate can be properly given.
Before despatch you should always
check that every form has been signed and dated
where appropriate, check that the Grand Total Debit (charge) agrees the Grand Total Credit (satisfaction of charge)
keep copies in the balance file.