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Effective 2026-07-01

Debt Management and Banking Manual

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. Our debt management and banking processes

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. Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking Accounting Guide (BAAG)

Source

HMRC

https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking

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