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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: preparing forms C16 for the new account

DMBM677120 | Enforcement action: summary proceedings (Scotland): costs accounting: preparing forms C16 for the new account

From HM Revenue & Customs · Debt Management and Banking Manual

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Once you have completed the end of account balance procedures you will then need to prepare new forms C16(Courtfees), C16(SOcosts) and C16(Solsandcollsfees) for the new Account.

For each of the different categories of the forms C16 for the account that has just closed (the “old” account), you must enter each uncleared case on to the appropriate category of the forms C16 for the “new” account using the original consecutive number shown on the “old” Account.

For C16 (Courtfees)

  • Enter the amounts shown as outstanding in columns 19 of the “old” account in columns 8 of the “new” account.

  • Confirm that these totals both agree.

For C16 (SO)

  • Enter the amounts shown outstanding in columns 18(a) and 18(b) of the “old” account into columns 8(a) and 8(b) of the “new” account.

  • Confirm the total for column 18(a) of the “old” account agrees with the total for column 8(a) of the “new” account and also that the total for column 18(b) of the “old” account agrees with the total for column 8(b) of the “new” account.

For C16 (Solsandcollsfees)

  • Enter the amount shown as outstanding in column 15 of the “old” account into column 4 of the “new” account.

  • Confirm that these totals both agree.

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