The Civil Procedure Rules 1998

[F1 SECTION III E+W HM Revenue and Customs

Textual Amendments

F1 Pt. 45 substituted (1.10.2023) by The Civil Procedure (Amendment No. 2) Rules 2023 (S.I. 2023/572), rule 1(1), Sch. 3 (with rule 2)

Scope, application and interpretation E+W

45.24.— (1) This Section applies where—

(a) the only claim is a claim conducted by an HMRC Officer in the County Court for the recovery of a debt; and

(b) the Commissioners obtain judgment on the claim.

(2) Where this Section applies, unless the court orders otherwise, the only costs allowed in respect of HMRC charges are those specified in this Section.

(3) For the purpose of this Section—

(a) ‘His Majesty’s Revenue and Customs charges’ means the fixed costs set out in Table 8 and Table 9;

(b) ‘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;

(c) ‘debt’ means any sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement; and

(d) ‘Commissioners’ means commissioners for HMRC appointed under section 1 of the Commissioners for Revenue and Customs Act 2005.

(4) HMRC charges must, for the purpose of this Section, be claimed as ‘legal representative’s costs’ on relevant court forms.

(5) Any appropriate court fee shall 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 conducted by an HMRC Officer E+W

45.25.   The amount of fixed commencement costs in a claim to which rule 45.24 applies—

(a) is set out in Table 8; and

(b) the amount claimed in the claim form is to be used for determining which claim band in Table 8 applies.

Fixed costs on entry of judgment in a County Court claim for recovery of money conducted by an HMRC Officer E+W

45.26.   Where—

(a) an HMRC Officer has claimed fixed commencement costs under Rule 45.25; and

(b) judgment is entered in a claim to which rule 45.24 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 9 relevant to the value of the claim.]