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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Recording and accounting for costs

It is your responsibility to account for all ordinary cause costs incurred and ensure that these fees and costs are paid over to the courts, sheriff officers and the Registers of Scotland as appropriate.

You should record all the court fees, sheriff officer costs and Registers of Scotland fees incurred for these on the appropriate C16(Scotland) series of forms

  • the form C16(Courtfees) for court fees,
  • the form C16(SOcosts) for the sheriff officer costs and
  • the C16(Solsandcollsfees) for any solicitors or debt managers fees and any Registers of Scotland fees.