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Official guidance
Debt Management and Banking Manual

DMBM668610 · Enforcement action: county court proceedings: fees, costs and charges

  • DMBM668620 · County court fees
  • DMBM668625 · County court fixed costs
  • DMBM668630 · Court fees - payment and accounting responsibility
  • DMBM668640 · Recording fees incurred
  • DMBM668650 · Additional costs awarded to the claimant
  • DMBM668660 · Costs awarded against the claimant
  • DMBM668670 · Claim for costs against HMRC
  • DMBM668680 · Record of fees - SAFE
  • DMBM668690 · Irrecoverable fees
  • DMBM668700 · Disposal of irrecoverable fees and costs
  • DMBM668710 · Payment received where fees or costs are remitted or written off in a closed account
  • DMBM668720 · Monthly return of fees
  • DMBM668750 · County court fees - starting an action in the county court
  • DMBM668752 · County court fixed costs - starting an action in the county court
  • DMBM668755 · County court fixed costs - on entry of judgment
  • DMBM668760 · County court fees - enforcement
  • DMBM668770 · Fees and charges - further fees
  1. Enforcement action: county court proceedings: fees, costs and charges: contents
  2. Enforcement action: county court proceedings: fees, costs and charges: county court fixed costs

DMBM668625 | Enforcement action: county court proceedings: fees, costs and charges: county court fixed costs

From HM Revenue & Customs · Debt Management and Banking Manual

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The Civil Procedure (Amendment) Rules 2011 [SI 2011/88] expanded Part 45 of the Civil Procedure Rules entitling HMRC to claim fixed commencement costs in county court claims for the recovery of money and further fixed costs on entry of judgment. The new rules took effect from 6 April 2011 but HMRC chose not to claim such costs until 10 April 2012.

The fixed costs vary according to the value of the claim.

Lists of the fixed costs are given at DMBM668752 and DMBM668755.

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