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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Summary proceedings (Sc): Table of fees payable to sheriff officers

The fees applicable to summary cause actions are as laid out in the Statutory Instrument(Fees of Sheriff Officers) a copy of which is held in your office. Debt ManagementEdinburgh Group Office will notify you of any subsequent amendments required to thesefees. Statutory Instrument 2007 No. 550 which came into force on14 January 2008 details the fees currently applicable and a note of the feeswhich you will most often be concerned with is detailed below.

The actual copy of the Statutory Instrument held in your office will provide you with fulldetails of all charges.

Service or intimation of a Document Summary Cause    
       
(a) Service Band 1 Band 2 Band 3
  (up to 12 miles) (over 12 and up to 18 miles) (over 18 miles)
each person at a different address £ 27.65 £ 42.65 £ 55.25
each additional person at the same address, or additional copy required to be served or intimated under the Act of 1987 and the Act of 2002 £ 9.25 £ 9.25 £ 9.25
(b) Postal service £ 13.05 £ 13.05 £ 13.05
(c) Postal diligence £ 20.20 £ 20.20 £ 20.20
       
Attachments      
(a) Serving notice of entry £ 6.10 £ 6.10 £ 6.10
(b) arranging attachment and endeavouring but being unable to execute same for whatever reason £ 48.10 £ 48.10 £ 48.10
(c) arranging and executing attachment where appraised value is:-      
£580 or under £ 82.40 £ 82.40 £ 82.40
Over £580 and up to £2,330 £127.80 £127.80 £127.80
Over £2,330 and up to £23,472 10% of the appraised value    
Over £23,472 and up to £117,348 10% of the first £23,472    
5% thereafter    
  Over £117,348 10% of the first £23,472

5% thereafter up to £117,348

and 1% thereafter.        
  (d) Reporting attachment £ 7.85 £ 7.85 £ 7.85
         
  Attachment of motor vehicles, heavy plant or machinery      
  (a) Arranging and executing attachment where appraised value is:-      
  £580 or under £ 82.40 £ 82.40 £ 82.40
  Over £580 and up to £2,578 £127.80 £127.80 £127.80
  Over £2,578 and up to £117,348 5% of the appraised value    
  Over £117,348 5% of the first £117,348    
and 1% thereafter        
  (b) Reporting attachment £ 7.85 £ 7.85 £ 7.85
         
  Auctions      
  Arranging auction, preparing advertisement and giving public notice intimating the place and date of auction and if necessary the date of removal of attached effects, as in item 1(a) or (b) above, as the case may be £ 20.40 £ 20.40 £ 20.40
         
  Officer and witness attending auction but auction not executed for whatever reason £ 44.80 £ 44.80 £ 44.80
  Officer and witness attending auction £124.30 £124.30 £124.30