DMBM680940 - Ordinary Cause: Extra judicial fees

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.

Any fees (and the related VAT) shown as 鈥渆xtra judicial鈥� on sheriff officer鈥檚 invoices are not chargeable against the debtor and consequently should notbe claimed when seeking decree.

Before lodging the papers in court you should

  • deduct the fees from the invoice total and
  • show the 鈥渘et鈥� total only as your claim for sheriff officer costs.