DMBM681450 - Ordinary Cause: How to deal with the costs incurred in registering and serving an inhibition

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Because an inhibition is a diligence used to safeguard HMRC’s position, the costs incurred in registering and serving the inhibition cannot be recovered from the defender.

These costs must be recorded in the appropriate “Not payable” columns of the forms C16 series.