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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary Proceedings (Sc): Small claims - costs accounting: Accounting for costs

It is your responsibility to account for all costs incurred in taking your small claim actions and to ensure that these fees and costs are paid over to the courts and sheriff officers as appropriate.

To do so you should follow the procedures as for summary proceedings as detailed at DMBM677020 - 677120.