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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Enforcement: Recording fees and charges: Irrecoverable Costs

Irrecoverable Costs

‘Irrecoverable’ costs are fees that are chargeable to the customer but, for whatever reason, they cannot be collected.

The existing guidance on irrecoverable fees is unchanged.

Cost charges regarded as irrecoverable under the guidance are written off.

Remissions and Write-Offs

The existing guidance DMBM730000 for authorising remissions still applies.

SAFE charges are remitted using the Write-Off/Waiver, Write-Off function.

Form C17

Form C17 (SAFE)

  • Use the new forms C17 (SAFE) C17 (SAFE)(ScSol) for all

    • cost charges being created on SAFE, or for
    • non-chargeable (irrecoverable) fees recorded in Books 27 and 28 or their electronic equivalents
  • use separate forms for

    • distraint
    • SP and
    • CCP, and
    • recoverable and
    • non- chargeable (irrecoverable) costs/fees
  • use the notes field on the form to record the individual cost type and any other relevant notes
  • continue to pass the forms to your Paying Officer for payment in the normal way.