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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: country court proceedings: the defendant’s response to the claim: action on receipt of a consent order

Remember that you are not under any obligation to enter into a consent order even if the court may have suggested it. There are likely to be very few cases where a consent order will be beneficial to HMRC.

If you receive a request for agreement to a consent order you should consider whether there is a very clear advantage for HMRC agreeing to this course of action.

Where you receive a request for a consent order and there is no advantage to HMRC:

  • decline the request
  • continue normal action
  • proceed to judgment.

Further consideration required

If you feel you have a case where a consent or Tomlin order will be beneficial to HMRC:

  • seek approval from the EIS Bradford CCP Technical Team
  • set out the reasons why you consider that such an order would be beneficial.

Debtor fails to comply with order

Once an order has been approved and the terms are broken, refer to the EIS Bradford CCP Technical Team for advice on how to proceed.