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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: fees, costs and charges: record of fees - SAFE

You should record payment of fees and fees remitted or written off on SAFE.

Fees refunded by the court

When fees paid to the court are excessive and refunded

  • prepare a minus form C17(SAFE) prominently noted `court fees refunded £xx.xx’
  • reduce the cost charge on SAFE by the same amount
  • cross reference and file the minus form C17(SAFE) with the original
  • send the refund cheque to Finance Worthing with form FAO 726
  • attach a copy of the refund cheque and form FAO 726 to the minus form C17(SAFE).

Fees paid

If fees have been paid, account for the amount the court has refunded by asking the Miscellaneous Charges Unit to

  • reallocate
  • repay
  • transfer to Permanent Overpayments (CM8.520).