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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: country court proceedings: the defendant’s response to the claim: payment more than specified amount - PAYE P101 cases

Court fees or costs not paid

If the actual amount is paid and this is more than the specified amount included in the proceedings and the court fees or costs are not paid, make one application for the court fees and costs.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You will find an example of an amended claim in the Particulars of Claim section of the Guidance Gateway, under ‘Court fees outstanding (admitted amount paid)’. Filing an amended claim will enable you to obtain judgment and pursue the court fees and costs for commencing the action.

When you file an amended claim the court may ask you to pay any difference in the fees payable between the original and amended claims. If you have to pay an additional fee, the total amount of fees paid will be enforceable after judgment has been obtained.

But the fee payable to amend the particulars is not enforceable and you should write off the fee for that application (DMBM668690).

Court fees and costs paid

If the actual amount is paid and this is more than the specified amount included in the proceedings and the court fees and costs are paid:

  • bring the money to account in the normal manner
  • advise the court that the matter is cleared.