Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Enforcement action: summary proceedings: hearings and orders in the magistrates' court: adjustment to the debt following a magistrate’s order

Amount reduced to nil

If the tax or duty is reduced to nil:

  • treat the fees as irrecoverable
  • follow the procedures for Revenue Losses at DMBM725000.

Where costs awarded by the court are outstanding, cancel them by:

  • completing a minus form C17(SAFE)
  • amending the charge on SAFE to nil.

Amount reduced

If the debt is reduced:

  • write to the debtor for immediate payment of the revised amount and fees
  • warn that unless it is paid immediately you will continue your proceedings and
  • advise the court of the revised amount and continue proceedings.

Amount increased

Following a magistrate’s order, an increase to the original amount due can only be enforced in a separate action, but you may continue the action for the original amount. If the duty is increased, write to the debtor for payment of the increased amount.

Then, if payment is not made:

  • continue proceedings for the original amount
  • advise the debtor that you will start further proceedings for the increase and
  • start appropriate enforcement action for the increase as necessary.