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DMBM671700 | Summary warrant: Balance agreement of costs

From HM Revenue & Customs · Debt Management and Banking Manual

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You need to agree the costs detailed in the C Book27(Scotland) at the balance date (last Friday in October each year).

You should:

  • carry into column 7 the amount of costs payable to the sheriff officer but not yet paid, that is columns 4+5 minus column 6

  • carry into column 13 the amount of unrecovered costs, that is columns 8+9 minus columns 11+12

  • enter a total for each of columns 4-13 in the register ensuring that separate machine lists are prepared to give a total for each of items 10a and 10b

  • add together the totals of:

    • columns 4+5

    • columns 8+9

    • columns 11+12

  • make sure that:

    • the total of columns 4+5 equals the total of column 6

    • the total of columns 8+9 less the total of columns 11+12 equals the total of column 13

  • check the total of column 11 against a machine list of the relevant payment vouchers

  • request the Officer grade responsible to confirm that the total agrees with the corresponding total on CAROL.

If a discrepancy arises, check all entries.

When the cross cast of the columns in the C Book27(Scotland) is agreed, separately machine list and total:

  • forms C18

  • the green ink entries in column 12 of C Book27(Scotland).

You should then:

  • agree the total of these two lists with the agreed total of column 12 of the C Book27(Scotland)

  • suitably head the two lists

  • keep them in the balance file.

Form C45K(Costs(Scotland)

When these procedures have been finalised you should:

  • extract the relevant figures from the C Book27(Scotland)

  • enter these against the respective figures on form 45K(Costs(Scotland)

  • check that the total of the entries at 1d, 2f and 4b equals the total of the entries at 6b,7d,8a,8b,9b and 11d

  • check that the total of the entry at 2b agrees the total of the entry at 8c

  • ensure that the brought forward figure at item 1d agrees the figure shown as carried forward at item 11d on the form 45K(Costs)(Scotland) for the previous year

  • ensure that the brought forward figure at item 6b agrees the figure shown as carried forward at item 4b on the form 45K(Costs)(Scotland) for the previous year.