DMBM660540 - Enforcement action: summary proceedings: hearings and orders in the magistrates' court: costs awarded against the department in summary proceedings
The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
At its own discretion the court may make an order for costs against the collector during the course of the proceedings. Such an order is not normally challenged, but if you consider that it should be send the papers immediately to the Enforcement Technical Team, Shipley.
Payment of costs will be made by Finance Office, Worthing. You should make payment using the Purchasing System by registering an on-line invoice on screen A28.
The details to be input are follows.
NSV Item Code |
ZPE 0020 |
Item Code Description |
Legal Services court costs against the collector |
Cost Element |
14054 (automatically defaults from the above) |
Cost Centre |
Debt pursuit office cost centre |