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HMRC internal manual

Debt Management and Banking Manual

Enforcement: Recording fees and charges: Overview


From the start of Account 08 (Monday 29 October 2007) all new fees and costs charges are to be entered on SAFE at the time they arise.

Recording costs

You must only record on SAFE costs and fees that are chargeable and recoverable from the customer.

There are different arrangements for costs etc that are not chargeable and recoverable from the customer: for more information see DMBM690030.