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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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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.