DMBM668690 - Enforcement action: county court proceedings: fees, costs and charges: irrecoverable fees
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
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The warrant becomes out of date  | 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)  |