Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Enforcement action: county court proceedings: fees, costs and charges: recording fees incurred

Types of court fees and charges (costs)

Court fees and costs are classified as

  • chargeable that is recoverable from the defendant (DMBM690020)
  • non-chargeable that is incurred but not recoverable (DMBM690030).

Chargeable fees

All chargeable fees are recorded on SAFE (DMBM690020).

To create a court fee charge on SAFE see DMBM690040.

Non-chargeable fees

Although these fees are not recorded on SEES you must keep a record of them. This can be either

  • manual using Book 28 or
  • electronic as in an Excel spreadsheet.

Recording fees incurred

When you incur fees

  • complete form C17 in duplicate and
  • complete your record from the bottom copy of form C17
  • pass both copies of form C17, the record and the case papers to a debt manager or above.

The debt manager will

  • check the entry against the top copy of form C17, and
  • initial the bottom copy of form C17 to certify the amount incurred.