DMBM231530 - Annual Balance: Debt Pursuit Offices: Checking Balance forms: Checks of figures brought forward from previous statements
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Consistency is vital in the national consolidation of accounts, so you must bring forward all figures shown as carried forward in the previous year’s Balance Statements:
- in the same amount
- against the same head of duty
- against the same element of the head of duty (Tax, Interest, Penalty and so on).
Office reorganisations
Offices involved in reorganisations at the previous Balance date must, as appropriate, also:
- exclude from brought forward figures all amounts transferred to another office at the close of the previous Account
- include all amounts transferred in at the start of this Account.
If you discover a discrepancy in a brought forward figure, send full details to your Group Office.
Important - Do not try to provide a solution yourself.
45E(Short)
To check the 45E(Short), using this year’s Balance Statements, check that the ‘net uncleared overpayment’ figure brought forward in Section 1 agrees item 6 on the 45K(IT)(Short) from last Account (carried forward).
45K(IT)(Short)
Check that item 11 agrees item 6 on the 45K(IT)(Short) from last Account.
45K(Costs)(England, Wales and Northern Ireland)
This Account’s 45K(Costs) item |
Agrees last Account’s from 45K(Costs) item |
|---|---|
1 a)(i) Summary Proceedings |
18 a)(i) Summary Proceedings |
1 a)(ii) County Court Proceedings (England and Wales only) |
18 a)(ii) County Court Proceedings (England and Wales only) |
1b(i) |
18 b)(i) |
1b(ii) (non-bailiff distraints) |
18 b)(ii) (non-bailiff distraints) |
45K(Costs)(Scotland)
This Account’s form 45K(Costs)(Scotland) item |
Agrees last Account’s form 45K(Costs)(Scotland) item |
|---|---|
1 a) |
11 a) |
1 b) |
11 b) |
1 c) |
11 c) |
1 d) |
11 d) |
1 e) |
11 e) |
6 a) |
4 a) |
6 b) |
4 b) |