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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: summary proceedings (Scotland): costs accounting: paying the court fees

Current fees payable

Presently the fee payable for each summary cause action, and for small claims over £50, is £44. For small claims of under £50 the current fee payable is £8.

Notification of changes to court fees payable

You will be notified of any changes to the fees charged by the court.

Method of payment of fees to court

Each time you need to pay a fee to the court (payment of the fee for a summons for registration for example) you must prepare

  • form E200. (The form must show details of the case being sent for registration and the appropriate court fee payable.)
  • a SP(Sc)1 for issue to the sheriff clerk.

After the case has been registered in court the court will return the “blue copy” form E200 to you along with the summons (forms1/1b).

Retain the form E200 for use as an accounting document to confirm

  • the sum claimed on the monthly invoice and
  • agreement of the law costs reconciliation.

Noting of fees on the C16(Courtfees)

The debt manager must ensure that each court fee is noted on the C16(Courtfees).