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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: preparation and service of the claim: completion of form N322A

Completion of form N322A

Obtaining the form

The form N322A is obtainable from the court or can be downloaded from the Form Finder page of the Courts and Tribunal Service’s website.

You should note that form N322A was substantially revised in June 2009. You must use a form that has an imprint of 06.09 or later.

You should also note that form N322A does not use the usual terms for parties to the action, that is to say ‘claimant’ and ‘defendant; but uses the terms ‘applicant’ and ‘respondent’. You should use these terms in any correspondence with the court.

Preparing the form

The form N322A should be prepared in triplicate (one each for the court, respondent and an office copy) to show

  • the date of the decision(s)/award(s)/overpayment(s) and so on to be shown in the ‘decision’ box
  • the name of the responsible office (for Child Benefit the ‘Decision Maker’) to be shown in the box referring to the ‘Tribunal/court’
  • the appropriate reference number
  • the appropriate legislation, according to the debt involved, taken from the following table.
Type of debt Legislation  
Child benefit overpayment Section 71(10) Social Security Administration Act 1992  
National Minimum Wage penalty raised before 6 April 2009  Section 21(5) National Minimum Wage Act 1998  
National Minimum Wage penalty raised on or after 6 April 2009  Section 19E National Minimum Wage Act 1998  
WFTC/DPTC overpayment Section 71(10) Social Security Administration Act 1992  
  • in part 1 the applicant as “Commissioners for H M Revenue and Customs” with your office address, telephone number and reference number
  • in part 2 the full forenames, surnames and title by which the debtor is known (for example Mr Robert Louis Stevenson, Dr Carl Kennedy), their date of birth (if known) and their usual or last known residence
  • in part 3 enter the amount of the debt in the first box, the ‘interest’ section should be left blank, the amount already paid (if any), the balance remaining unpaid, the fixed court fee 8.9 (DMBM668750) and the total box
  • parts 4 and 5 should be left blank
  • in part 6 complete the Statement of Truth (DMBM665330)
  • attach a copy of the decision, award, or form 394(NMW), which must show the amount to be paid, to the completed N322A
  • send or take form N322A, and the attachments, to the court together with the fee.

Note: Claims made on form N322A should be sent or taken to a local court, not to the County Court Money Claims Centre (CCMCC) in Salford, Greater Manchester.

Multiple debts

If more than one debt is due from the debtor, you should make manual amendments in part 3 of the form N322A as follows:

  • amend “The amount of the decision/settlement” to “The total amount of the decisions/settlements”
  • amend “Balance remaining unpaid” to “Total balance remaining unpaid”.