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Official guidance
Debt Management and Banking Manual

DMBM231200 · Annual Balance: Debt Pursuit Offices: Law Costs Agreement

  • DMBM231210 · How to account for law costs
  • DMBM231220 · Brought forward figures
  • DMBM231230 · Form C45K(Costs)
  1. Annual Balance: Debt Pursuit Offices: Law Costs Agreement: Contents
  2. Annual Balance: Debt Pursuit Offices: Law Costs Agreement: Form C45K(Costs)

DMBM231230 | Annual Balance: Debt Pursuit Offices: Law Costs Agreement: Form C45K(Costs)

From HM Revenue & Customs · Debt Management and Banking Manual

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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.

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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 fromTo agree, as appropriate
1aForm 16(1) col 8Last Account 45K(Costs), item 10a
1bForm 16(1) col 16Last Account 45K(Costs), item 10b
1cForm 16(2) col 24Last Account 45K(Costs), item 10c
1dForm 16(2) col 33Last Account 45K(Costs), item 10d
1eBook 27 col 10Last Account 45K(Costs), item 10e
2aForm 16(1) col 10
2bForms 17(SW) kept by Section Leader (Contol) (E(S)3.206)
2cForm 16(1) col 17a
2dForm 16(2) col 25
2eForm 16(2) col 35
2fBook 27 col 8
4aRed ink figure from form 16(1) col 22 - enter in black ink
4bBook 27 col 9
6aLast Account 45K(Costs) item 4a
6bBook 27 col 5
7aForm 45E(Short) col 3Form 16(1) col 12
7bForm 45E(Short) col 3Form 16(1) col 20a
7cForm 45E(Short) col 3Form 16(2) col 27
7dForm 45E(Short) col 3Book 27 col 13
8aBook 27 col 12a
8bBook 27 col 12b
8cForms 17(SW) kept by Section Leader (Control) (E(S)3.206)
8dForms 16(1) col 10a
8eForms 16(1) col 18
8fForms 16(1) col 19
8gForms 16(2) col 25a
8hForms 16(2) col 32
9aForm 16(1) and (2) cols 13+21+28
9bBook 27 col 14
10aForm 16(1) col 14
10bBlack ink figure from form 16(1) col 22 - enter in black ink
10cForm 16(2) col 29
10dForm 16(2) col 37
10eForm 27 col 15
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