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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: summary proceedings: enforcing magistrates' orders: England and Wales

This section of the manual is about enforcing magistrates’ orders.

A magistrates’ order may be enforced by

  • distress warrant, or
  • judgment summons (but not against a limited company).

Distress warrants

You should use a distress warrant in preference to a judgment summons to enforce the magistrates’ order. A distress warrant gives a bailiff the power to levy and remove a person’s goods sufficient to settle the amount of the order and associated costs, including the bailiff’s costs.

Judgment summons

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Insolvency proceedings

This section also includes consideration of insolvency proceedings against debtors when you have exhausted the enforcement options available to you.