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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: summary proceedings: hearings and orders in the magistrates' court: after the SP hearing - Northern Ireland

Within seven days of a decree being granted:

  • issue a letter to the debtor advising of the magistrates’ ruling
  • request payment of the outstanding liabilities, interest and costs.

If there is no response, you should:

  • prepare form 36 (Decree in Debt proceedings)
  • lodge it with the court for signing by the magistrate, together with the appropriate fee (DMBM660830).

At the same time, you should contact the defendant, either by phone or by personal call, to:

  • request payment (together with any outstanding returns)
  • warn the debtor of your intention to transfer the case to Enforcement and Insolvency Services Belfast for further action
  • advise that the only way to prevent this happening is to comply with the order immediately.