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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: summary proceedings: enforcing magistrates' orders: debtor insolvent after a distress warrant has been issued

If you receive notification that insolvency proceedings have been taken against the debtor

  • telephone the clerk of the court immediately
  • telephone the bailiff executing the distress warrant (if appropriate with the clerk’s agreement) to ensure that all action to enforce payment is stopped and that he may claim any costs already incurred in the insolvency
  • write to the court confirming the information
  • pass the papers to your insolvency section who will ask ICHU to make a claim in the insolvency.