DMBM682340 - Ordinary Cause: Costs - how and what to pay

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.

What to pay and how to do so

Where you agree the costs claimed by the sheriff officer are correctly due you must pay the sheriff officer those sums.

Either on or about the last day of each month (apart from March when it should be the last working day of the month and October when it should be the second last Friday of the Account), using the invoices tendered by the sheriff officer, the debt manager must

  • arrange for forms 17A (or equivalent) to be prepared in duplicate showing details of the costs payable to each sheriff officer and also
  • arrange for a statement to be prepared in triplicate showing the amounts to be paid as detailed in the forms 17A and then
  • pass the copies of the statement, both copies of the forms 17A, together with the sheriff officer invoices to the higher debt manager.

Action by the higher debt manager

The higher debt manager will

  • sign the statements
  • arrange for payment to be made
  • send the sheriff officer two copies of the statement at the beginning of the next month. (The sheriff officer will then sign one of these statements and then return it to the debt management office as an acknowledgement.)
  • return the forms 17A to the debt manager.

Action by the debt manager

On receipt of forms C17A from the higher debt manager, the debt manager will use these forms to arrange for the amounts listed to be recorded in column 11 of the C16(SOcosts) and for verification of the monthly accounting.