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