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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: summary proceedings: enforcing magistrates' orders: adjustments and objections after a distress warrant has been issued

If the debt is amended for any reason after you have issued a distress warrant, the actions you take will depend on whether any of the original duty remains payable.

SA Return is filed

If the debtor files an SA return

  • liaise with the court and the bailiff
  • ask for action to be suspended while the return is processed
  • ask Customer Ops to process the return as a priority.

If duty remains payable

You should advise the court and the bailiff of the amended amount due. The bailiff should then continue to execute the warrant for the remaining unpaid duty.

If no duty remains payable

If the amendment reduces the debt to nil

  • ask the court (or the bailiff direct) to stop all action.
  • treat the fees paid 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.

If the bailiff has incurred costs

  • ask the bailiff for details of any costs he has incurred. Full instructions are at DMBM660880.

If the debtor objects to the execution of the warrant

If the debtor disputes enforcement by distress warrant for any other reason or raises issues that you cannot resolve locally, telephone the Enforcement Technical Team, Shipley for advice.