Enforcement action: county court proceedings: fees, costs and charges: county court fixed costs
The Civil Procedure (Amendment) Rules 2011 [SI 2011/88] expanded Part 45 of the Civil Procedure Rules entitling HMRC to claim fixed commencement costs in county court claims for the recovery of money and further fixed costs on entry of judgment. The new rules took effect from 6 April 2011 but HMRC chose not to claim such costs until 10 April 2012.
The fixed costs vary according to the value of the claim.
Lists of the fixed costs are given at DMBM668752 and DMBM668755.