DMBM668680 | Enforcement action: county court proceedings: fees, costs and charges: record of fees - SAFE
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.
You should record payment of fees and fees remitted or written off on SAFE.
Fees refunded by the court
When fees paid to the court are excessive and refunded
prepare a minus form C17(SAFE) prominently noted `court fees refunded £xx.xx'
reduce the cost charge on SAFE by the same amount
cross reference and file the minus form C17(SAFE) with the original
send the refund cheque to Finance Worthing with form FAO 726
attach a copy of the refund cheque and form FAO 726 to the minus form C17(SAFE).
Fees paid
If fees have been paid, account for the amount the court has refunded by asking the Miscellaneous Charges Unit to
reallocate
repay
transfer to Permanent Overpayments (CM8.520).