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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary proceedings: payment received without costs

Payment received before the order

If you receive payment of a debt without the full costs before the order hearing

  • allocate it to clear the duty first then
  • allocate any balance to the costs
  • treat the unpaid costs as a small underpayment
  • follow DMBM755010 to remit them.

If you receive payment for costs that were remitted in a closed account under the small remission procedure, follow DMBM760040.

Payment received after the order

If you receive part payment after the court has ordered payment

  • allocate it to clear the costs ordered and awarded by the court first, then
  • allocate the balance to the outstanding duty.