DMBM680940 - Ordinary Cause: Extra judicial fees

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.