DMBM677070 - Enforcement action: summary proceedings (Scotland): costs accounting: costs paid in error in a closed account
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.
If you find that, after the close of an account, costs paid to the sheriff officer were not properly due, or that costs paid by a customer should be refunded, you must refer your papers to the higher debt manager together with a full report of the circumstances.