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Contents

Official guidance
Debt Management and Banking Manual

DMBM677010 · Enforcement action: summary proceedings (Scotland): costs accounting

  • DMBM677020 · Recording and accounting for SP costs
  • DMBM677030 · When to pay the sheriff officer
  • DMBM677040 · How and what to pay
  • DMBM677050 · Paying the court fees
  • DMBM677060 · Completing forms C16 for SP and OC cases
  • DMBM677070 · Costs paid in error in a closed account
  • DMBM677080 · Irrecoverable costs
  • DMBM677090 · Payment of costs passed as irrecoverable in a closed account
  • DMBM677100 · Interim Balance agreement
  • DMBM677110 · Balance agreement of SP and OC costs
  • DMBM677120 · Preparing forms C16 for the new account
  • DMBM677130 · Recording and accounting for SP costs
  1. Enforcement action: summary proceedings (Scotland): costs accounting: contents
  2. Enforcement action: summary proceedings (Scotland): costs accounting: when to pay the sheriff officer

DMBM677030 | Enforcement action: summary proceedings (Scotland): costs accounting: 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 the beginning of each month.

March

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

October

In October you should

  • pay the Sheriff Officer on or before the second last Friday of the Account.

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

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