Enforcement action: summary proceedings: hearings and orders in the magistrates' court: conduct money
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
If your cases are centralised at a distant court and a debtor wishes to attend, but claims not to have sufficient means to attend the hearing, you may arrange to pay conduct money if you consider it appropriate.
The debtor must be paid a sum reasonably sufficient to cover his or her expenses in travelling to and from the court. You need pay travelling expenses only once.
Estimate the amount of money sufficient to get the debtor to court and home again by public transport to the nearest multiple of £5.
- Obtain the calculated amount of cash.
- Pay the cash over to the debtor.
- Enter the amount of the travelling expenses on form 17 and deal with it in the normal way.