DMBM690020 - Enforcement: Recording fees and charges: Costs and fees recorded on SAFE

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.

The following cost charges and fees are to be recorded on SAFE. If any element of these is not chargeable and recoverable from the customer follow the guidance at DMBM690030.

• Distraint Costs
• Summary Proceedings Costs
• County Court Costs; Local and CCCU
• Summary Warrant
• Ordinary Cause/Summary Proceedings (Scotland)
• HC Costs
• EO Judgment Debt Interest