DMBM231330 - Annual Balance: Debt Pursuit Offices: Balancing payments received for and by other offices: Discrepancies

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RFOC

RBOC

RFOC

If you cannot agree the RFOC totals for

  • BROCS NRB
  • check the NRB payment vouchers against the machine lists of RFOC acknowledgements
  • IRIS INP201/117
  • check that you have machine listed the control lists totals correctly.

If the totals still do not agree

  • check the payment vouchers against the individual entries on the control lists.

Important - Inputs cannot be amended after the Account has closed.

In all Annual Balance operations you must

  • use the computer-produced figures without amendment.

If you have transferred an incorrect amount

  • enter the amount of the discrepancy (plus or minus as appropriate) into Overpayments for the Account just closed.

If this creates a net minus total of Overpayments carried forward to the next Account

  • let Revenue Losses and Balance team, DMOS, Shipley know immediately.

Otherwise

  • bring the amount in Overpayments to duty (plus or minus as appropriate) in the new Account as a payment received for other offices and input to the appropriate system (NRB, INP117 or INP201)
  • adjust the accumulated RFOC and Overpayments figures for the Account just closed (see DMBM231410)
  • enter the agreed RFOC figure on form 45E.

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RBOC

If you cannot agree the RBOC totals

  • check that you have machine listed the RBOC list totals correctly

then, if necessary

  • check the machine lists of forms C11 against the individual entries on the RBOC lists.

If a C11 has been prepared and posted for an incorrect amount (remember that the amount on the RBOC list must be taken as correct) and Officer grade or above should

  • amend the
  • form C11 to the amount on the RBOC list
  • appropriate credit items in the balance unit concerned and on any balance forms already completed
  • enter details of the discrepancy in the Errors Book
  • amend the Account Accumulations figure as necessary (see DMBM231410)
  • enter the agreed RBOC total on form 45E.