DMBM231110 - Annual Balance: Debt Pursuit Offices: Forms Requirement

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Offices who record Law Costs on SAFE (Strategic Accounting Framework Environment)

Forms required for the Annual Balance are

  • C15B
  • C45E(Short)
  • C45K(IT)Short
  • C45(OP)
  • C117F

Top of page

Offices who do not record Law Costs on SAFE

Forms required for the Annual Balance are

  • C15B
  • C45E(Short)
  • C45K(IT)Short
  • C45(OP)
  • C117F
  • C45K(Costs) - England, Wales and Northern Ireland only
  • C45K(Costs)(Scotland) - Scotland only

The Business Guidance Note ‘Balancing of Accounts at the close of Account’ issued in September each year, includes links to the above forms.