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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: enforcing magistrates' orders - Northern Ireland

If there is no response to your letter advising the debtor of the magistrates’ ruling, or your subsequent telephone call, transfer responsibility for the case to Enforcement and Insolvency Service Belfast (EIS B) with

  • all papers
  • the original decree and
  • the appropriate checklist IDMS300.

EIS B will consider possible action by the Enforcement of Judgments Office (the enforcement agency for orders and judgments made by the courts).

The Enforcement of Judgments Office will seek to collect the debt by one of the following methods;

  • seizure order
  • attachment of earnings order
  • examination as to means
  • attachment of debts order
  • instalment order
  • order charging land.