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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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CCP: Writs of fi fa: Accounting considerations

The initial fee for a writ of fi fa is £60. When you apply for a writ:

  • in CCBC cases, forward it to the CCCU who will pay and account for the fees centrally (DMBM667040)
  • in non-CCBC cases, pay through ERP immediately (nominal code HS007)

and in all cases

  • prepare form C17(SAFE)
  • record the charge on SAFE by increasing the existing CCP cost charge.

Payment received

If the Authorised High Court Enforcement Officer (HCEO) executes the writ of fi fa successfully you will receive payment of your debt plus £101.75. The sum of £101.75 is a fixed amount under Civil Procedure Rule 45.5.6.

When you receive the cheque:

  • account for the payment in the normal way
  • prepare form C17(SAFE) for the difference of £41.75 (that is, £101.75 less the £60 fee)
  • record the charge on SAFE by increasing the existing fee charge by £41.75.

Additional costs

If the HCEO needs to incur additional costs to be able to execute the writ (for example, for offshore travelling expenses), they will:

  • phone you
  • tell you the approximate amount of the costs involved
  • ask for authority to proceed.

If you consider the additional costs are reasonable:

  • authorise the HCEO to proceed
  • make a note of the agreement on the papers.

If you have any doubts, contact the EIS Bradford CCP Technical Team.

The HCEO may also ask for authority to incur costs for removing goods after the writ has been executed. They will:

  • tell you the approximate amount of the costs involved
  • ask for authority to proceed.

If you consider the additional costs are reasonable, taking into account the likelihood of securing payment of the judgment debt:

  • authorise the goods to be removed
  • make a note of the agreement on the papers.

If you have any doubts, contact the EIS Bradford CCP Technical Team.

Abortive writs of fi fa

If your debt is not recovered the HCEO will send you a full report and an invoice for £60 plus VAT (plus any additional costs you have authorised, but not costs you have not authorised).

When you receive the report and invoice:

  • arrange to pay the invoice
  • prepare form C17(SAFE) for the £60 plus VAT
  • record the item as a non-chargeable cost (DMBM656340).

Withdrawal before writ is issued

If you decide to withdraw the case before a writ is issued, you will receive a refund of £60. For how to account for this, see DMBM668680.

Withdrawal after writ is issued

Exceptionally, if you withdraw the case after a writ is issued, the HCEO may have incurred costs. You should await their report and invoice and if you consider the amount reasonable, and it accords with their fees and charges, you should:

  • arrange to pay the invoice
  • prepare form C17(SAFE) for the amount plus VAT
  • record the item as a non-chargeable cost (DMBM656340).

If you have any doubts, contact the EIS Bradford CCP Technical Team.