DMBM668630 - Enforcement action: county court proceedings: fees, costs and charges: court fees - payment and accounting responsibility

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Cases prepared clerically

The claimant officer is responsible for

  • accounting for all court fees incurred
  • paying over court fees to the court. Court fees are paid by cheque drawn on the Local Office Funding Account (LOFA) and made payable to `Her Majesty’s Courts and Tribunals Service’ (HMCTS)
  • recording these amounts in a manual or electronic register (either the Register of Court Cases and Record of Costs (Book 28) or an Excel spreadsheet)
  • entering these amounts on ERP
  • balancing the register annually.

The register reference is in the format of BK28/XXXX/YYYY where

  • XXXX is the consecutive number beginning at 1 within the accounting year and
  • YYYY is the accounting year.

CCBC cases

For CCBC cases the County Court Central Unit (CCCU) pays and accounts for the court fees relating to claims and execution warrants issued through the Bulk Centre as well as any other fees incurred whilst the actions remain with the Bulk Centre.

The CCCU is also responsible for

  • updating IDMS costs work items whenever they update the CCCU Costs Register
  • balancing the register annually.

The register reference is in the format of CCCU/XXXX/YYYY where XXXX is the consecutive number beginning at 1 within the accounting year and YYYY is the accounting year.