DMBM595040 - Pre-enforcement: limits in enforcement proceedings: county court proceedings (England and Wales)

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.

Monetary limits

There is no upper limit for taking county court action, but remember that defended actions for a debt of £50,000 or more may potentially be heard in the High Court.

Top of page

Time limits

There is no time limit for taking proceedings for tax. For NIC and other debts that are not tax, the Limitation Act 1980 applies, see DMBM595080.

It is therefore important to commence CCP action as early as possible for non-tax debts.