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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Pre-enforcement: preparing a case for enforcement: Enforcement and Ensolvency criteria: CCP criteria

England and Wales

When to take CCP action

Take CCP action where:

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • the debtor’s address is in England or Wales
  • distraint has been completed, was unsuccessful or is otherwise considered unsuitable
  • you have been unable, despite attempts made by Field Force collectors/distraint officers, to make any personal contact, and/or using data already held on HMRC’s IT systems, to establish any useful data on the debtor
  • there is a viable enforcement route once we have obtained a CCJ (see DMBM666520).

Where a combination of debts includes a contract settlement, ensure that distraint action has been attempted for those debts other than the settlement (unless previous experience indicates that distraint would be unsuccessful).

When CCP action should not be taken

Do not take CCP action where:

  • the debtor is known already to be in a state of insolvency; in other words, the overall debt position is worsening because further liability is arising at a rate much quicker than the debtor can pay
  • there are no or negligible assets (where this is known), or there are clearly no or negligible means to pay, and the debt is not accruing
  • there is a Phoenix company.

All cases entered into County Court should be authorised as being both appropriate and ready for Court action by a Quality Guardian, this would usually be an officer of Debt Manager grade or above.