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Official guidance
Debt Management and Banking Manual

DMBM231500 · Annual Balance: Debt Pursuit Offices: Checking Balance Forms

  • DMBM231510 · General
  • DMBM231520 · Essential checks on all statements
  • DMBM231530 · Checks of figures brought forward from previous statements
  • DMBM231540 · Overpayments
  • DMBM231550 · Cross-check of entries between forms completed in this Account's Balance
  • DMBM231560 · Form 45E
  • DMBM231570 · 45K series of forms
  • DMBM231580 · Form 117F
  1. Annual Balance: Debt Pursuit Offices: Checking Balance Forms: Contents
  2. Annual Balance: Debt Pursuit Offices: Checking Balance forms: Cross-check of entries between forms completed in this Account's Balance

DMBM231550 | Annual Balance: Debt Pursuit Offices: Checking Balance forms: Cross-check of entries between forms completed in this Account's Balance

From HM Revenue & Customs · Debt Management and Banking Manual

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Although each Balance statement may appear to balance in isolation, you can only say that a balance has been reached when the totals used on more than one form have been thoroughly checked and agree with each other.

The specific checks at DMBM231560, DMBM231570 and DMBM231580 often reveal inconsistencies which must be eliminated.

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