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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: summary proceedings: hearings and orders in the magistrates' court: report of the SP hearing

As soon as possible after the hearing:

  • make a report of the outcome including the:

    • names of those who attended
    • terms of any order made, including confirmation that interest, fees and costs have been included
    • whether the court have ordered enforcement by distress in default of payment
    • grounds of any objection to your claim
    • full details of any time to pay request and decision
  • attach it to the case papers
  • update the appropriate computer record.