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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: distraint: after the levy: County Court Administration Order (CCAO) made following levy

An administration order in the county court (CCAO) enables a judgment debtor to come to a formal agreement with creditors regarding settlement of debts due to them.

The court notifies all listed creditors of the forthcoming administration order hearing. This should not be confused with a Company Administration Order under the Insolvency Act 1986 (DMBM656190).

Notification of CCAO hearing received

If you receive notice of a CCAO hearing from the county court

  • suspend your distraint action (advising the auctioneer, if appropriate) and
  • await the outcome of the hearing.

Administration order made

If the court makes an administration order

  • withdraw your distraint
  • treat the distraint costs as irrecoverable and
  • recalculate the interest to the date of the CCAO.

Administration order not made

If the court does not make an administration order resume your distraint action