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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary proceedings: Where you take summary proceedings: Definition of 'conduct money'

If your cases are centralised at a distant court and a debtor wishes to attend, butclaims not to have sufficient means to attend the hearing, you may arrange to pay conductmoney if you consider it appropriate.

The debtor must be paid a sum reasonably sufficient to cover his or her expenses intravelling to and from the court. You need pay travelling expenses only once.

Estimate the amount of money sufficient to get the debtor to court and home again bypublic transport to the nearest multiple of £5:

  • obtain that amount of cash
  • enter the amount of the travelling expenses on form 17 and deal with it in the normal way.