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HMRC internal manual

Debt Management and Banking Manual

Summary Warrant: Percentage check of sheriff officer's fees


The sheriff officer’s invoice will show the fee for the action he has taken todate including the VAT payable.

These invoices should be subjected to a 25% check for each sheriff officer for each month.

You must

  • examine all invoices received from each sheriff officer during one week per month and
  • initial and date stamp each invoice checked.

You must also vary the week chosen each month and keep a note of the weeks’involved. Where you consider it necessary, additional invoices may be selected.

Actual invoice check

You must ensure that all the fees charged are correctly due in accordance with thecurrent Act of Sederunt for Fees of Sheriff Officers (DMBM670080).The fees charged for summary warrant work are the same as those for ordinary cause actionsin the sheriff court and are therefore as listed under “ordinary cause” in thetable of fees.

You must check that

  • the correct mileage band has been applied in each case
  • the attachment fee charged is based on the correct valuation figure as shown on the schedule of attachment
  • the sheriff officer’s calculations are arithmetically correct
  • the amount of VAT shown is correct in relation to the total fee payable.

Note: If in the unlikely event that the appraised value of an article attachedexceeds the sum recoverable then the fee specified in the table of fees should becalculated in accordance with the sum recoverable and not the appraised value of thearticle.

Resolving discrepancies

Where you have any query or find any discrepancy with regard to the invoices you mustcontact the sheriff officer immediately and obtain a fresh or amended invoice ifnecessary.

Where you are unable to resolve any issue locally you must refer your papers together witha full report to Debt Management Edinburgh Group Office immediately.