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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Ordinary Cause: How to deal with the costs incurred in registering and serving an inhibition

Because an inhibition is a diligence used to safeguard HMRC’s position, the costs incurred in registering and serving the inhibition cannot be recovered from the defender.

These costs must be recorded in the appropriate “Not payable” columns of the forms C16 series.