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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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CCP: action after judgment obtained: appeals against the judgment

There is a limited right of appeal against the decision of a county court or district judge. Usually this would be at the hearing and by leave of the court, but you can also appeal later on form N161 provided it is within 14 days of the hearing.

Appeal by judgment debtor

If you receive any communication which indicates that an appeal has been or will be made by, or on behalf of, the judgment debtor, you should immediately refer to the EIS Bradford CCP Technical Team.

Appeal by claimant

The circumstances in which you would wish to appeal against a court judgment are rare, for example final judgment granted for less than the full amount of the claim or an order that restricts HMRC’s right to recover accruing interest. Do not appeal against an order for interim payment.

You should not appeal at the hearing but advise the court that you will be seeking guidance on this matter and may wish to appeal later as a result.

After the hearing, refer to the EIS Bradford CCP Technical Team immediately for advice.