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HMRC to charge fixed costs
From April, HMRC will charge fixed costs on cases entered into the county court in England and Wales.
The changes follows consultation, which took place during 2010 and aligns HMRC’s position with that of other debtors.
The fixed cost will be charged where judgment is awarded in HMRC’s favour. The amount will be based on a sliding scale set by the Ministry of Justice and will be shown as ‘solicitors’ costs’ on the relevant claim forms.
Details of the scale can be found in the Civil Procedure (Amendment) Rules 2011.
