DMBM690020 - Enforcement: Recording fees and charges: Costs and fees recorded on SAFE

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

The following cost charges and fees are to be recorded on SAFE. If any element of these is not chargeable and recoverable from the customer follow the guidance at DMBM690030.

• Distraint Costs
• Summary Proceedings Costs
• County Court Costs; Local and CCCU
• Summary Warrant
• Ordinary Cause/Summary Proceedings (Scotland)
• HC Costs
• EO Judgment Debt Interest