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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: Preparing forms C16 for the new account

DMBM682420 | Ordinary Cause: Preparing forms C16 for the new account

From HM Revenue & Customs · Debt Management and Banking Manual

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Once you have completed all the end of account balance procedures you will then need to prepare new forms C16(court fees), C16(SO costs) and C16(Sols and colls fees) 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 C16 for the new account using the original consecutive number shown on the old Account.

For C16(courtfees)

  • enter the amount shown as outstanding in column 19 of the old account into column 8 of the new account and

  • confirm that these totals both agree.

For C16(SOcosts)

  • enter the amounts shown as outstanding in columns 18(a) and 18(b) of the old account into columns 8(a) and 8(b) of the new account and

  • confirm that 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.

ForC16(Solsandcollsfees)

  • enter the amount shown as outstanding in column 15 of the old account into column 4 of the new account and

  • confirm that these totals both agree.

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