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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: Form 45E

DMBM231560 | Annual Balance: Debt Pursuit Offices: Checking Balance forms: Form 45E

From HM Revenue & Customs · Debt Management and Banking Manual

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  • Check

  • the addition of Section 1

  • that the total of Section 1 agrees the CAROL final Account Accumulations total

  • the addition of Section 2 columns 1, 2 and 3 (down and across)

  • that the Section 2 Grand total of Column 1 agrees the total of Section 1 (‘Total to agree CAROL’)

  • that any entry in the Balance Discrepancy box of column 2 of the Summary of Totals has been entered correctly. If the total in column 1 exceeds the total in column 3 the entry should be minus. If the total in column 3 exceeds the total in column 1 the entry should be plus

  • that the entry in the balance discrepancy box agrees the entry at item 7 - 10 of form 45K(IT)(Short) with the sign reversed.

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