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Contents

Official guidance
Debt Management and Banking Manual

DMBM671610 · Summary warrant: Costs accounting

  • DMBM671620 · Summary warrant: Recording and accounting for costs
  • DMBM671630 · Summary warrant: When to pay the sheriff officer
  • DMBM671640 · Summary warrant: Costs - how and what to pay
  • DMBM671650 · Summary warrant: Completing C Book27 (Scotland)
  • DMBM671660 · Summary warrant: Costs paid in error in a closed account
  • DMBM671670 · Summary warrant: Irrecoverable costs
  • DMBM671680 · Summary warrant: Payment for costs passed as irrecoverable in a closed account
  • DMBM671690 · Summary warrant: Interim balance agreement
  • DMBM671700 · Summary warrant: Balance agreement of costs
  • DMBM671710 · Summary warrant: Preparing C Books 27/51(Scotland) for the new account
  1. Summary warrant: Costs accounting: Contents
  2. Summary warrant: When to pay the sheriff officer

DMBM671630 | Summary warrant: When to pay the sheriff officer

From HM Revenue & Customs · Debt Management and Banking Manual

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Payment frequency

Apart from the months of March and October you should pay the sheriff officer at thebeginning of each month.

March

In March you should pay the sheriff officer on or before the last working day of themonth.

October

In October you should pay the sheriff officer on or before the second last Friday ofthe Account.

If costs do become due after you have paid the sheriff officer in October but before thelast working day in that month you must ensure that no attempt is made to pay the sheriffofficer these costs until after the 31 October.

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