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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: summary proceedings (Scotland): costs accounting: costs paid in error in a closed account

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.