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Official guidance
Debt Management and Banking Manual

DMBM678510 · Summary Proceedings (Sc): Small claims - costs accounting

  • DMBM678520 · Accounting for costs
  1. Summary Proceedings (Sc): Small claims - costs accounting: Contents
  2. Summary Proceedings (Sc): Small claims - costs accounting: Accounting for costs

DMBM678520 | Summary Proceedings (Sc): Small claims - costs accounting: Accounting for costs

From HM Revenue & Customs · Debt Management and Banking Manual

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It is your responsibility to account for all costs incurred in taking your small claim actions and to ensure that these fees and costs are paid over to the courts and sheriff officers as appropriate.

To do so you should follow the procedures as for summary proceedings as detailed at DMBM677020 - 677120.

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