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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: country court proceedings: appearing in court: disposal hearings

Where the defendant has admitted the claim, a disposal hearing may be necessary for the court to determine how the debt should be paid. Such a hearing will only be necessary where

  • the court have insufficient information to determine the rate (or time) of payment, or
  • you have challenged the rate (or time) of payment ordered by the court.

The court will give you and the defendant at least 14 days notice of the date and time of the hearing.

You must attend the hearing and

  • tell the district judge why you do not accept the defendant’s offer of payment (or the court’s order)
  • produce recent evidence of the defendant’s means to support your argument.

You must therefore carefully prepare for the disposal hearing (DMBM666170).