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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: preparing forms C16 for the new account

Once you have completed the end of account balance procedures you will then need to prepare new forms C16(Courtfees), C16(SOcosts) and C16(Solsandcollsfees) for the new Account.

For each of the different categories of the forms C16 for the account that has just closed (the “old” account), you must enter each uncleared case on to the appropriate category of the forms C16 for the “new” account using the original consecutive number shown on the “old” Account.

For C16 (Courtfees)

  • Enter the amounts shown as outstanding in columns 19 of the “old” account in columns 8 of the “new” account.
  • Confirm that these totals both agree.

For C16 (SO)

  • Enter the amounts shown outstanding in columns 18(a) and 18(b) of the “old” account into columns 8(a) and 8(b) of the “new” account.
  • Confirm the total for column 18(a) of the “old” account agrees with the total for column 8(a) of the “new” account and also that the total for column 18(b) of the “old” account agrees with the total for column 8(b) of the “new” account.

For C16 (Solsandcollsfees)

  • Enter the amount shown as outstanding in column 15 of the “old” account into column 4 of the “new” account.
  • Confirm that these totals both agree.