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Contents

Official guidance
Debt Management and Banking Manual

DMBM660810 · Summary proceedings costs and charges

  • DMBM660820 · Summary proceedings: Introduction to costs and charges
  • DMBM660830 · Summary proceedings: Costs awarded by the magistrates' court
  • DMBM660840 · Summary proceedings: Record of costs: SAFE
  • DMBM660850 · Summary proceedings: payment received without costs
  • DMBM660860 · Summary proceedings: Debtor’s travelling expenses
  • DMBM660870 · Summary proceedings: VAT payments to bailiffs
  • DMBM660880 · Summary proceedings: Bailiffs’ invoice for charges
  • DMBM660890 · Summary proceedings: monthly return of costs
  • DMBM660900 · Summary proceedings: Interim balance
  • DMBM660910 · Summary proceedings: Annual balance
  1. Summary proceedings costs and charges: Contents
  2. Summary proceedings: Annual balance

DMBM660910 | Summary proceedings: Annual balance

From HM Revenue & Customs · Debt Management and Banking Manual

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Agreement of costs

To agree the costs at the annual balance you should

  • carry into column 17 of Book 28 amounts outstanding (that is columns 6+9+10 minus columns 12+13+14+15)

  • total each column of Book 28 and enter the totals at the bottom of the last page used in Book 28

  • add together the totals of columns 6, 9, and 10

  • add together the totals of columns 12, 13, 14, 15 (England and Wales only) and 17

  • make sure that the two totals agree

  • machine list the totals of forms C17A and make sure that the total agrees that for column 10

  • machine list and total separately

Content shown with reduced fidelity

forms C18 the green ink entries in column 13 of Book 28 agree the total of the two lists with the agreed total of column 13 head the two lists suitably and keep them in the balance file make sure that the total of column 12 agrees the CAROL final Account Accumulation figure for Summary Proceedings. Uncleared cases enter each uncleared case, under the original consecutive number in Book 28 for the new Account enter the amounts from column 17 of the closing Book 28 into column 6 of the new Book 28 ensure that the totals are the same. Completion of 45K (Costs) To complete and agree 45K(Costs), see CM9.302- ensure all relevant machine lists aregiven to the nominated officer. Reconciliation of paid costs Agree this with Finance, see CM9.306.

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