DMBM677070 - Enforcement action: summary proceedings (Scotland): costs accounting: costs paid in error in a closed account

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

If you find that, after the close of an account, costs paid to the sheriff officer were not properly due, or that costs paid by a customer should be refunded, you must refer your papers to the higher debt manager together with a full report of the circumstances.