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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: settlement: court fees - included in a settlement

Where you request protective action in accordance with COG915225 you will be notified, usually within two months, by Enforcement Insolvency Service (EIS) Bradford of

  • the date the claim was lodged in the court
  • the court claim number, and
  • the court fees incurred in doing so.

When this information is received you should

  • acknowledge receipt by returning the tear-off slip
  • remind the employer of NIC and accrued interest protected, and
  • the amount of the fees incurred in taking the action.

When agreeing the final amount due with the employer the expected offer must include the full amount of the fees incurred.

You can not mitigate, waive or negotiate away the fees.

When preparing a letter of offer see COG914585 onwards.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

When entering details of the settlement on Caseflow you should

  • record the court fees recovered in the ‘additional charge’ box.