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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary Proceedings (Sc): “Extra judicial” fees

Any fees (and the related VAT) that are shown as `extra-judicial’ on sheriffofficers’ invoices are not chargeable against the debtor and consequently should notbe claimed when seeking decree.

Before either appearing in or minuting the court for decree you should

  • deduct the fees from the invoice total and
  • show the “net” total as your claim for sheriff officer costs.