DMBM678520 - Summary Proceedings (Sc): Small claims - costs accounting: Accounting for costs

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.