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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: CCP: general: the right to sue in the county court

Section 25(1A) of the Commissioners for Revenue and Customs Act (CRCA) 2005 authorises you, an officer of HMRC or a person authorised by the Commissioners, to conduct proceedings in the county court for recovery of an amount payable to the Commissioners under or by virtue of an enactment or under a contract settlement.

This legislation complements Section 16 County Courts Act 1984, which states

“A county court shall have jurisdiction to hear and determine an action for the recovery of a sum recoverable by virtue of any enactment for the time being in force, if it is not provided by that or any other enactment that such sums shall only be recoverable in the High Court or shall only be recoverable summarily.”

The table at DMBM450010 lists the statutory provisions that allow other liabilities to be recovered as if they were tax.