HMRC internal manual

Debt Management and Banking Manual

Maintain charges (financial) by IT system: Maintain charge (financial) in OPREC: Payment received including Court costs

Where a voucher is received which includes an element for court costs it must be entered into suspense (Book 19). Separate forms C5 must be prepared to enable the court costs to be posted to Book 28 held by the Enforcement Section and for the overpayment to be posted to OPREC.

Processes are further explained in the Desk Guide.