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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: summary proceedings: enforcing magistrates' orders: using bailiffs to enforce by distress warrant

Her Majesty’s Courts and Tribunals Service (HMCTS) engage bailiffs on a contractual basis to enforce payment of court fines and civil debt which include HMRC debts.

Each bailiff company is contracted to serve a specific court region.

VAT payments to bailiffs

It has been agreed with HMCTS that civil debt, which includes HM Revenue and Customs debts, is included in the courts’ contracts with the bailiffs. The courts will also assume responsibility for the VAT due on the service the bailiffs provide.