The Civil Procedure (Amendment) Rules 2011

Rule 11(b)

SCHEDULE 1

“SECTION VIII FIXED COSTS: HM REVENUE AND CUSTOMS

Scope, interpretation and application

45.44.— (1) This Section sets out the amounts which, unless the court orders otherwise, are to be allowed in respect of HM Revenue & Customs charges (“ HMRC charges”) in the cases to which this Section applies.

(2) For the purpose of this Section—

“ HMRC Officer” means a person appointed by the Commissioners under section 2 of the Commissioners for Revenue and Customs Act 2005 and authorised to conduct county court proceedings for recovery of debt under section 25(1A) of that Act;

“debt” means any sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement; and

“ HMRC charges” means the fixed costs set out in Tables 9 and 10 in this Section.

(3)  HMRC charges shall, for the purpose of this Section, be claimed as “solicitor costs” on relevant court forms.

(4) This Section applies where the only claim is a claim conducted by an HMRC Officer in the county court for recovery of a debt and the Commissioners obtain judgment on the claim.

(5) Any appropriate court fee will be allowed in addition to the costs set out in this Section.

(6) The claim form may include a claim for fixed commencement costs.

Amount of fixed commencement costs in a county court claim for the recovery of money

45.45.   The amount of fixed commencement costs in a claim to which rule 45.44 applies—

(a) shall be calculated by reference to Table 9; and

(b) the amount claimed in the claim form is to be used for determining which claim band in Table 9 applies.

TABLE 9

FIXED COSTS ON COMMENCEMENT OF A COUNTY COURT CLAIM CONDUCTED BY AN HMRC OFFICER

Where the value of the claim exceeds £25 but does not exceed £500	£33
Where the value of the claim exceeds £500 but does not exceed £1,000	£47
Where the value of the claim exceeds £1,000 but does not exceed £5,000	£53
Where the value of the claim exceeds £5,000 but does not exceed £15,000	£67
Where the value of the claim exceeds £15,000 but does not exceed £50,000	£90
Where the value of the claim exceeds £50,000 but does not exceed £100,000	£113
Where the value of the claim exceeds £100,000 but does not exceed £150,000	£127
Where the value of the claim exceeds £150,000 but does not exceed £200,000	£140
Where the value of the claim exceeds £200,000 but does not exceed £250,000	£153
Where the value of the claim exceeds £250,000 but does not exceed £300,000	£167
Where the value of the claim exceeds £300,000	£180

Costs on entry of judgment in a county court claim for recovery of money

45.46.   Where—

(a) an HMRC Officer has claimed fixed commencement costs under Rule 45.45; and

(b) judgment is entered in a claim to which rule 45.44 applies the amount to be included in the judgment for HMRC charges is the total of—

(i) the fixed commencement costs; and

(ii) the amount in Table 10 relevant to the value of the claim.

TABLE 10

FIXED COSTS ON ENTRY OF JUDGMENT IN A COUNTY COURT CLAIM CONDUCTED BY AN HMRC OFFICER

Where the value of the claim does not exceed £5,000	£15
Where the value of the claim exceeds £5,000	£20

When the defendant is only liable for fixed commencement costs

45.47.   Where—

(a) the only claim is for a specified sum of money; and

(b) the defendant pays the money claimed within 14 days after service of the particulars of claim, together with the fixed commencement costs stated in the claim form,

the defendant is not liable for any further costs unless the court orders otherwise.”