Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: court fees
Where it has been necessary to obtain a protective claim for National Insurance Contributions, court fees will have been incurred (COG915225 - Limitation Act 1989). You must seek to recover the court fees (COG914175 - Formal Action)
- as part of the contract settlement or
- alongside a Section 8 decision for the National Insurance.
The amount of court fees should be recorded as ‘additional charge’ on ECS/Caseflow.
Note: Although this is strictly not compliance revenue, the amounts can be scored as compliance revenue from the direct action arising within the case.