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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: summary proceedings (Scotland): costs accounting: recording and accounting for SP costs

It is your responsibility to account for all summary proceedings costs incurred and ensure that these fees and costs are paid over to the courts and sheriff officers as appropriate.

You should record all the sheriff officer costs and court fees incurred for these on the appropriate C16(Scotland) series of forms

  • form C16(Courtfees) for court fees
  • form C16(SOcosts) for the sheriff officer costs and
  • form C16(Solsandcollsfees) for the solicitors and debt managers fees.