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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: summary proceedings: hearings and orders in the magistrates' court: costs awarded against the department in summary proceedings

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