Dmbm231230 - annual balance: debt pursuit offices: law costs agreement: form c45k(costs) - hmrc internal manual

Dmbm231230 - annual balance: debt pursuit offices: law costs agreement: form c45k(costs) - hmrc internal manual

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DMBM231230 - ANNUAL BALANCE: DEBT PURSUIT OFFICES: LAW COSTS AGREEMENT: FORM C45K(COSTS) Some content of this manual is being considered for archiving. If there is content you use regularly,


please email [email protected] to let us know as soon as possible. ENGLAND, WALES AND NORTHERN IRELAND To complete form 45K(Costs) in England, Wales and Northern Ireland, take a


screen print of the final CAROL Account Accumulation screen. For DISTRAINT COSTS: * agree the CAROL final Account Accumulation figure for distraint costs recovered with the machine list of


the payment vouchers > NOTE: If you keep separate registers for bailiff and non-bailiff > costs, add the totals of the two machine lists of payment vouchers. * enter the agreed totals


from Book 27(B) and/or Book 27(NB) (see DMBM231210) against the appropriate headings on form 45K(Costs) * check that the total of the entries at 1b, 4 and 6 equals the total of the entries


at 13, 14, 15a(iii) and 18b > NOTE: Do not enter the grand total on the 45K(Costs) until you have > entered in the figures for Court Costs. For COURT COSTS: * agree the CAROL final


Account Accumulation figures for Summary Proceedings and County Court costs recorded with the machine list of the payment vouchers * enter the agreed totals from Book 28 for Summary


Proceedings and County Court Proceedings against the related heading on the 45K(Costs) * check that the total of the entries at 1a, 2a, 2b and 3 equals the total of the entries at 12, 15a(i)


and 15a(ii), 15b (Northern Ireland only), 16, 17 and 18a * enter any costs incurred between the Balance Date and the end of October from forms 17 * add the totals together. Top of page


SCOTLAND In Scotland, once you have completed form 16(E(S)3.708) and Book 27 (E(S)2.707) an Officer grade or above should, complete form 45K(Costs)(Scotland) as in the table below. ITEM ON


45K(COSTS) OBTAINED FROM TO AGREE, AS APPROPRIATE 1a Form 16(1) col 8 Last Account 45K(Costs), item 10a 1b Form 16(1) col 16 Last Account 45K(Costs), item 10b 1c Form 16(2) col 24 Last


Account 45K(Costs), item 10c 1d Form 16(2) col 33 Last Account 45K(Costs), item 10d 1e Book 27 col 10 Last Account 45K(Costs), item 10e 2a Form 16(1) col 10 2b Forms 17(SW) kept by Section


Leader (Contol) (E(S)3.206) 2c Form 16(1) col 17a 2d Form 16(2) col 25 2e Form 16(2) col 35 2f Book 27 col 8 4a Red ink figure from form 16(1) col 22 - enter in black ink 4b Book 27 col 9 6a


Last Account 45K(Costs) item 4a 6b Book 27 col 5 7a Form 45E(Short) col 3 Form 16(1) col 12 7b Form 45E(Short) col 3 Form 16(1) col 20a 7c Form 45E(Short) col 3 Form 16(2) col 27 7d Form


45E(Short) col 3 Book 27 col 13 8a Book 27 col 12a 8b Book 27 col 12b 8c Forms 17(SW) kept by Section Leader (Control) (E(S)3.206) 8d Forms 16(1) col 10a 8e Forms 16(1) col 18 8f Forms 16(1)


col 19 8g Forms 16(2) col 25a 8h Forms 16(2) col 32 9a Form 16(1) and (2) cols 13+21+28 9b Book 27 col 14 10a Form 16(1) col 14 10b Black ink figure from form 16(1) col 22 - enter in black


ink 10c Form 16(2) col 29 10d Form 16(2) col 37 10e Form 27 col 15 Previous page Print this page