SolvedDMBM231210 | Annual Balance: Debt Pursuit Offices: Law Costs Agreement: How to account for law costs
From HM Revenue & Customs · Debt Management and Banking Manual
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An Officer grade or above should be nominated to agree the law costs.
Distraint Costs
To agree Distraint Costs
balance Book 27(B) and Book 27(NB) separately
calculate outstanding amounts by adding columns 5, 6, and 7 together and then deducting columns 9 and 13
enter the amount in column 14
total each column
add together the totals for columns 9, 10, 11, 13 and 14 and deduct the total of column 5
add together the totals for columns 16 and 17
make sure that
columns 9, 10, 11 and 13 less column 5 equals the total of columns 16 and 17
columns 6, 7, 10 and 11 equals the total of columns 16 and 17.
Uncleared cases
enter each uncleared case under the original consecutive number in a new Book 27
enter the amounts from column 17 of the closing Book 27 into column 6 of the new book
make sure that the totals agree.
Completion of form 45K(Costs)
To complete and agree 45K(Costs), see DMBM231230.
Summary Proceedings
To agree Summary proceedings
calculate outstanding amounts by adding Book 28 columns 6, 8, 9 and 10 together and then deducting columns 12, 13, 14, 15and 16
enter the amount in column 17
total each column in book 28
add together the totals of column 6, 8, 9 and 10
add together the totals of column 12, 13, 14, 15 (England and Wales only), 16 and 17
make sure the two totals agree
machine list the totals of forms C17A and agree the total to the total for column 10
make sure that the total of column 12 agrees the CAROL final Account Accumulation figure.
Uncleared cases
Enter each uncleared case, under the original consecutive number in Book 28 for the new Account
enter the amounts from column 17 of the closing Book 28 into column 6 of the new book
make sure that the totals agree.
Completion of form 45 K(Costs)
To complete and agree 45K(Costs), see DMBM231220.
County Court Proceedings
To agree County Court proceedings
calculate any amount outstanding by adding Book 28 columns 6, 8, 9 and 10 together and then deducting columns 12, 13, 14, 15 and 16
enter the amount in column 17
total each column in book 28
add together the totals of
column 6, 8, 9 and 10
column 12, 13, 14, 15, 16 and 17 (England and Wales only)
make sure the two totals agree
machine list the totals of forms C17A and agree the total to the total of column 10
make sure that the total of column 12 agrees the CAROL final Account Accumulation figure.
Uncleared cases
enter each uncleared case under the original consecutive number in Book 28 for the new Account
enter the amounts from column 17 of the closing Book 28 into column 6 of the new book
make sure that the totals agree.
Completion of form 45K(Costs)
To complete and agree 45K(Costs) see DMBM231220.