DMBM660850 | Summary proceedings: payment received without costs
From HM Revenue & Customs · Debt Management and Banking Manual
Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.
Payment received before the order
If you receive payment of a debt without the full costs before the order hearing
allocate it to clear the duty first then
allocate any balance to the costs
treat the unpaid costs as a small underpayment
follow DMBM755010 to remit them.
If you receive payment for costs that were remitted in a closed account under the small remission procedure, follow DMBM760040.
Payment received after the order
If you receive part payment after the court has ordered payment
allocate it to clear the costs ordered and awarded by the court first, then
allocate the balance to the outstanding duty.