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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings: Costs awarded by the magistrates' court

In addition to the costs (fees) you pay to the magistrates’ court for each stage of proceedings, the court may award costs (expenses) it considers fit and reasonable to you. You should therefore claim £5.00 costs at the complaint hearing when an order is granted.

The award of costs is at the discretion of the court. If costs are awarded, the court will order them to be paid with the debt.

When you return to the office

  • complete form C17A in duplicate
  • hand both copies of the form to your manager to initial the top copy and pass it to the higher debt manager, who will hand you back the second copy
  • on return record the charge on SAFE.

If the court refuses to award costs, or awards costs in a different amount to the amount claimed

  • accept the court’s decision
  • make a note of any reasons given in your report
  • note the amended amount when writing to the defaulter and on form SP26B.