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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary proceedings: Effects of an administration order on SP

County court administration orders (England and Wales)

If at any time after the issue of a summons, you are notified of a County Court Administration Order (AO) hearing, you should suspend your SP action and await the outcome of the AO hearing.

If the county court makes an administration order

  • do not take any further SP action
  • treat as irrecoverable any costs not awarded to you by the court and
  • refer your papers to the county court section.

If the court does not make an administration order, resume your SP action.

High court administration orders (Northern Ireland)

If at any time after the issue of a summons, you are notified of a High Court Administration Order hearing, you should suspend your SP action

  • contact EIS Edinburgh (Belfast Team) and
  • await the outcome of the AO hearing.

If the high court makes an administration order

  • do not take any further SP action
  • treat as irrecoverable any costs not awarded to you by the court and
  • refer your papers to EIS Edinburgh (Belfast Team).

If the court does not make an administration order, resume your SP action.