HMRC internal manual

Debt Management and Banking Manual

DMBM666240 - Enforcement action: country court proceedings: appearing in court: making reports of the hearing

Report of the hearing

As soon as you are able you must make a detailed report of the hearing on form C20C including a precise note of the decision or order given by the judge.

When the court’s decision becomes effective

The court’s decision is effective immediately, so it is vital to make precise and accurate notes so that you can take action on it straight away. Do not wait for the court office’s notification of the decision that may be sent to you several days, or even weeks, later. This is particularly important if you are dissatisfied with the decision and wish (after consultation with your line manager) to take it further.