F1PART 45FIXED COSTS
SECTION VFixed Costs: HM Revenue And Customs
Scope, interpretation and application45.33
1
This Section sets out the amounts which, unless the court orders otherwise, are to be allowed in respect of HM Revenue and Customs charges in the cases to which this Section applies.
2
For the purpose of this Section—
a
“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 F2County Court proceedings for recovery of debt under section 25(1A) of that Act;
b
“Commissioners” means commissioners for HMRC appointed under section 1 of the Commissioners for Revenue and Customs Act 2005;
c
“debt” means any sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement; and
d
“HMRC charges” means the fixed costs set out in Tables 7 and 8 in this Section.
3
HMRC charges must, for the purpose of this Section, be claimed as “legal representative’s costs” on relevant court forms.
4
This Section applies where the only claim is a claim conducted by an HMRC Officer in the F2County 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.
Pts. 44-48 substituted (1.4.2013) by The Civil Procedure (Amendment) Rules 2013 (S.I. 2013/262), rules 2, 16, Sch. (with rule 22)