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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Child Benefit overpayments: enforcement: recording of county court cases

Book 28

Guidance on completion of Book 28 can be found at DMBM665150.

Form C20A file

The file cover is essentially intended for tax and NIC debts for use for entry of debts into court via the traditional route - hence the use of expressions on the file such as ‘enforcing judgment’ and so on. But the C20A can be adapted for recording child benefit overpayments and will be readily identified by other DTOs if you forward a case for court attendance.

The form C20A file cover is a folder in which to keep the papers and on which to note the actions taken. You should prepare one for each case you enter into court or when you receive notification of a county court Administration Order hearing.

When you prepare a form C20A file

  • Keep the notice of issue (N322) in the front pocket.
  • File all other papers on the right in date order.