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Official guidance
Debt Management and Banking Manual

DMBM660410 · Enforcement action: summary proceedings: hearings and orders in the magistrates' court

  • DMBM660420 · Preparation for the SP hearing
  • DMBM660430 · Attending the magistrates' court
  • DMBM660440 · Conduct money
  • DMBM660450 · Addressing the magistrates' court
  • DMBM660460 · Conduct of the SP hearing
  • DMBM660470 · If the debtor attends the SP hearing
  • DMBM660480 · Report of the SP hearing
  • DMBM660490 · After the SP hearing - England and Wales
  • DMBM660500 · After the SP hearing - Northern Ireland
  • DMBM660510 · Adjustment to the debt following a magistrate’s order
  • DMBM660520 · Case stated to the High Court
  • DMBM660530 · Debtor RLS after the magistrates' order made
  • DMBM660540 · Costs awarded against the department in summary proceedings
  1. Enforcement action: summary proceedings: hearings and orders in the magistrates' court: contents
  2. Enforcement action: summary proceedings: hearings and orders in the magistrates' court: costs awarded against the department in summary proceedings

DMBM660540 | Enforcement action: summary proceedings: hearings and orders in the magistrates' court: costs awarded against the department in summary proceedings

From HM Revenue & Customs · Debt Management and Banking Manual

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At its own discretion the court may make an order for costs against the collector during the course of the proceedings. Such an order is not normally challenged, but if you consider that it should be send the papers immediately to the Enforcement Technical Team, Shipley.

Payment of costs will be made by Finance Office, Worthing. You should make payment using the Purchasing System by registering an on-line invoice on screen A28.

The details to be input are follows.

NSV Item CodeZPE 0020
Item Code DescriptionLegal Services court costs against the collector
Cost Element14054 (automatically defaults from the above)
Cost CentreDebt pursuit office cost centre
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