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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: Costs paid in error in a closed account

DMBM671660 | Summary warrant: Costs paid in error in a closed account

From HM Revenue & Customs · Debt Management and Banking Manual

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If you find that, after the close of an account, costs paid to the sheriff officer werenot properly due, or that costs paid by a taxpayer should be refunded, you must refer yourpapers to the higher debt manager together with a full report of the circumstances.

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