°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Debt Management and Banking Manual

DMBM671660 - Summary warrant: 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 werenot properly due, or that costs paid by a taxpayer should be refunded, you must refer yourpapers to the higher debt manager together with a full report of the circumstances.