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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings: Record of costs: SAFE

Costs refunded by the court

When costs paid to the court are excessive and refunded

  • prepare a minus form C17(SAFE) prominently noted ‘court costs refunded £xx.xx’
  • reduce the cost charge on SAFE by the same amount
  • cross reference and file the minus form C17(SAFE) with the original
  • send the refund cheque to Finance Worthing with form FAO726
  • attach a copy of the refund cheque and form FAO726 to the minus form C17(SAFE).

Costs paid

If costs have been paid, account for the amount the court has refunded by asking the SAFE Unit to

  • reallocate
  • repay
  • transfer to Permanent Overpayments (CM8.520).