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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: costs paid in error in a closed account

DMBM677070 | Enforcement action: summary proceedings (Scotland): costs accounting: 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 were not properly due, or that costs paid by a customer should be refunded, you must refer your papers to the higher debt manager together with a full report of the circumstances.

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