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HMRC internal manual

Debt Management and Banking Manual

Enforcement: Recording fees and charges: Costs and fees not recorded on SAFE

Costs and fees not recorded on SAFE

  • Do not record on SAFE costs and fees that are not chargeable and recoverable from the customer.
  • Continue to keep a manual or electronic record of these costs.

This is because Finance needs to know the amount that HMRC has paid for costs which it cannot charge the debtor. Guidance on reporting them will be issued before each Interim Balance.

Further guidance is available for:

The following costs and fees are not recoverable from the customer.

  • Attendance Fee (see DMBM656370)
  • Setting up fees (see DMBM656390)
  • Costs awarded against the department (claimant) in Summary Proceedings (SP) (see DMBM660540)
  • Costs awarded against the claimant (department) in CCP (see DMBM668660)
  • Claim for costs where proceedings discontinued (see DMBM668670)
  • Costs awarded to the defender (RGM9/04 (Scotland Only))
  • Land Registry searches for charge registered under Agriculture Credits Act (when awarded by the judge) (see DMBM668690)
  • Fee for N244 amended particulars of claim (see DMBM668690)