DMBM671650 - Summary warrant: Completing C Book27 (Scotland)
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.
When to complete C Book27(Scotland)
You must record the details of the case as appropriate on the C Book27 (Scotland) in every case where
- the sheriff officer submits a claim for payment of fees
- you receive a cheque from the sheriff officer (drawn on the defender's or the sheriff officer's bank account) which includes an amount for costs
- you receive a payment direct from the defender for costs or inclusive of costs.
Use a new series of consecutive numbers, starting at 1, for each account.
You should
- enter the consecutive number in column 1
- enter the F95 number in column 2
- record the defender's name in column 3.
Invoice of fees from sheriff officer
Whenever the sheriff officer takes an action following your instructions he will send you an invoice detailing his fees. You should note these in column 5 of C Book27 (Scotland).
Payment to sheriff officer
When you make a payment to the sheriff officer you should complete column 6. (Note: This will include any amount shown in column 4 where costs were due but not paid to thesheriff officer before the end of the previous account.)
VAT considerations
Although where appropriate, you must pay VAT on the sheriff officers fees, the VAT isnot chargeable against the debtor.
Costs not payable by defender
Some of the costs incurred in your action will not be payable by the defender (wherefor example an arrestment or attachment is ineffective.) For such cases you should enterthe amount excluding the VAT in column 10a and the VAT in column 10b.
Costs payable by defender
Where costs are payable by the defender you should enter these excluding the VAT incolumn 9.
Costs recovered from the defender
When you recover fees from the defender you must record these in column 11.