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Official guidance
Debt Management and Banking Manual

DMBM682310 · Ordinary Cause: Recording and accounting for costs

  • DMBM682320 · Ordinary Cause: Recording and accounting for costs
  • DMBM682330 · Ordinary Cause: When to pay the sheriff officer
  • DMBM682340 · Ordinary Cause: Costs - how and what to pay
  • DMBM682350 · Ordinary Cause: Paying the court fees
  • DMBM682360 · Ordinary Cause: Completing form C16
  • DMBM682370 · Ordinary Cause: Costs paid error in a closed account
  • DMBM682380 · Enforcement action: Ordinary Cause: recording and accounting for costs: irrecoverable costs
  • DMBM682390 · Enforcement action: Ordinary Cause: recording and accounting for costs: payment of costs passed as irrecoverable in a closed account
  • DMBM682400 · Ordinary Cause: Interim balance agreement
  • DMBM682410 · Ordinary Cause: Balance agreement
  • DMBM682420 · Ordinary Cause: Preparing forms C16 for the new account
  1. Ordinary Cause: Recording and accounting for costs: Contents
  2. Ordinary Cause: Recording and accounting for costs

DMBM682320 | Ordinary Cause: Recording and accounting for costs

From HM Revenue & Customs · Debt Management and Banking Manual

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It is your responsibility to account for all ordinary cause costs incurred and ensure that these fees and costs are paid over to the courts, sheriff officers and the Registers of Scotland as appropriate.

You should record all the court fees, sheriff officer costs and Registers of Scotland fees incurred for these on the appropriate C16(Scotland) series of forms

  • the form C16(Courtfees) for court fees,

  • the form C16(SOcosts) for the sheriff officer costs and

  • the C16(Solsandcollsfees) for any solicitors or debt managers fees and any Registers of Scotland fees.

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