DMBM681450 - Ordinary Cause: How to deal with the costs incurred in registering and serving an inhibition

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Because an inhibition is a diligence used to safeguard HMRC鈥檚 position, the costs incurred in registering and serving the inhibition cannot be recovered from the defender.

These costs must be recorded in the appropriate 鈥淣ot payable鈥� columns of the forms C16 series.