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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Extra judicial fees

Any fees (and the related VAT) shown as “extra judicial” on sheriff officer’s invoices are not chargeable against the debtor and consequently should notbe claimed when seeking decree.

Before lodging the papers in court you should

  • deduct the fees from the invoice total and
  • show the “net” total only as your claim for sheriff officer costs.