Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement action: county court proceedings: reviewing the enforcement strategy: simultaneous enforcement table

The following table details the considerations as to timing that you need to bear in mind depending on the particular permutation of enforcement methods taken.

Abbreviations    
     
TPDO Third party debt order  
EW Warrant of execution  
WofF Writ of fi fa  
CO Charging order  
AEO Attachment of earnings order  
Enforcement methods Considerations as to timing      
         
TPDO EW/WofF     There are no risks involved regarding the sequence of applications. They can be issued at the same time or in any order.
EW/WofF CO     There are no risks involved regarding the sequence of applications. They can be issued at the same time or in any order.
TPDO CO     There are no risks involved regarding the sequence of applications. They can be issued at the same time or in any order, although the speed of the TPDO compared to that of the CO might mean that if you are reasonably confident that the TPDO(s) would be fruitful it would be best to complete them before moving to CO.
TPDO EW/WofF CO   There are no risks involved regarding the sequence of applications. They can be issued at the same time or in any order.
CO AEO     An application for a CO must be issued first and an interim CO made by the court before applying for an AEO. It is not necessary to wait for a final CO.
TPDO EW/WofF AEO   Applications for TPDO and an EW/WofF can be issued at the same time or in any order, but in either event the TPDO and the EW/WofF must both be allowed to proceed to their separate conclusions before applying for an AEO.
EW/WofF CO AEO   Applications for an EW/WofF and a CO can be issued at the same time or in any order. The EW/WofF must be allowed to proceed to a conclusion and an interim CO given by the court before applying for an AEO. It is not necessary to wait for a final CO.
TPDO CO AEO   Applications for TPDO and a CO can be issued at the same time or in any order, but in either event the TPDO must be allowed to proceed to a conclusion and an interim CO given by the court before applying for an AEO. It is not necessary to wait for a final CO.
TPDO EW/WofF CO AEO Applications for an EW/WofF, TPDO and a CO can be issued at the same time or in any order, but in either event the EW/WofF and TPDO must both be allowed to proceed to their separate conclusions and an interim CO given by the court before applying for an AEO. It is not necessary to wait for a final CO.

Notes:

TPDO means one TPDO, or as many TPDOs as are possible in the circumstances of the case.

An application for an Order to Attend court can be issued at any time regardless of any current enforcement activity.

Bankruptcy/insolvency is also an enforcement method but has been excluded from the permutations because it is not available locally.