DMBM682420 - Ordinary Cause: Preparing forms C16 for the new 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.

Once you have completed all the end of account balance procedures you will then need to prepare new forms C16(court fees), C16(SO costs) and C16(Sols and colls fees) for the new Account.

For each of the different categories of the forms C16 for the account that has just closed (the old account) you must

  • enter each uncleared case on to the appropriate category of the C16 for the new account using the original consecutive number shown on the old Account.

For C16(courtfees)

  • enter the amount shown as outstanding in column 19 of the old account into column 8 of the new account and
  • confirm that these totals both agree.

For C16(SOcosts)

  • enter the amounts shown as outstanding in columns 18(a) and 18(b) of the old account into columns 8(a) and 8(b) of the new account and
  • confirm that the total for column 18(a) of the old account agrees with the total for column 8(a) of the new account and also that the total for column 18(b) of the old account agrees with the total for column 8(b) of the new account.

ForC16(Solsandcollsfees)

  • enter the amount shown as outstanding in column 15 of the old account into column 4 of the new account and
  • confirm that these totals both agree.