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

HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Summary warrant: Costs paid in error in a closed account

If you find that, after the close of an account, costs paid to the sheriff officer werenot properly due, or that costs paid by a taxpayer should be refunded, you must refer yourpapers to the higher debt manager together with a full report of the circumstances.