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

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement action: county court proceedings: fees, costs and charges: irrecoverable fees

The following table lists the circumstances in which you should treat fees as irrecoverable

Circumstances Action to take
   
Claim not served within the time limit and you start a fresh action Write off the fees of the original claim
Judgment is set aside because the claim was not received Write off all fees except the claim fee
You learn that the debtor is insolvent before entry of judgment Write off all fees
(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) DMBM665670(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
You learn that the debtor is insolvent after the entry of judgment Write off any fees not awarded by the court (see INS2303)
Order to obtain information not served because the debtor has moved outside the district of the court Write off the fee for applying for order
You request a search at the Land Registry for a charge registered under the Agricultural Credits Act 1928 Write off the fee for the official certificate
The warrant becomes out of date Write off the fee for the warrant
You learn of the debtor’s insolvency after a warrant of execution has been Issued Write off any fees not awarded by the court
You accept a claim of non-indebtedness from a third party Write off the fees of the third party debt order
Notice of application for an AEO is returned undelivered where the debtor lives outside the district of the court AND the court will not refund the fee Write off the fee for the AEO
AEO is discharged because the person is not the debtor’s employer Write off the fee for original application
Judgment summons or successive JS is not served within the time limit AND you apply for a fresh JS Write off the fee for the original JS
(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)
Debtor notifies the court of a bankruptcy order at the JS hearing Write off any fees not awarded by the court
Court does not award JS fees and/or travelling expenses Write off those fees
Debtor notifies the court of a bankruptcy order after the issue of a warrant of committal Write off any fees not awarded by the court
(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)
JS hearing adjourned for 12 months and you do not apply for a fresh hearing Write off the fee for the judgment summons
You learn that the debtor is insolvent after the issue of a JS Write off any fees not awarded by the court
Proceedings are for a liability due after an AO has been made and the court adds the liability to the AO Write off any fees not included in the AO
N244 and amended particulars of claim filed where you have been unable to obtain the defendant’s written consent to amend the particulars Write off the fees of the N244 application
(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)