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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: fees, costs and charges: monthly return of fees

At the end of each month (in October, on the last Friday)

  • list the totals of the forms C17 for that month
  • agree the total of the lists to column 9 of Book 28
  • pass Book 28, with the lists and forms C17, to the higher debt manager.

The higher debt manager will check that the figure agrees the sum included on ERP.