DMBM682330 - Ordinary Cause: When to pay the sheriff officer

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.

Payment frequency

Apart from the months of March and October you should pay the sheriff officer at the beginning of each month.

March

In March you should pay the sheriff officer on or before the last working day of themonth.

October

In October you should

• pay the sheriff officer on or before the second last Friday of the Account.

If costs do become due after you have paid the sheriff officer in October but before the last working day in that month you must ensure that no attempt is made to pay the sheriff officer these costs until after the 31 October.