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HMRC internal manual

Debt Management and Banking Manual

Summary Proceedings (Sc): Court restricts the sheriff officer fees claimed on seeking decree

When either appearing in court on the calling date or minuting the court for decree youshould

  • claim the total costs incurred (excluding VAT) using the scale fee for sheriff officer fees.

However when granting decree, the court may restrict the expenses allowed to the scalefee for postal service only.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)