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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: reviewing the enforcement strategy: calculating and paying travelling expenses

Where a judgment debtor has been served with an order to attend court for questioning (form N39) a judgment summons (form N67) or an order to enforce the judgment debtor’s attendance (form N69), the judgment debtor can ask you to pay a sum reasonably sufficient to cover his or her expenses in travelling to and from the court. Such a request must reach you within 7 days of the date of serving the order on the judgment debtor. You need pay travelling expenses only once.

Calculation and payment

Estimate the amount of money sufficient to get the judgment debtor to court and home again by public transport and round this up to a multiple of £5. You should then

  • ask Finance, Worthing to send a payable order to the judgment debtor
  • enter the amount of the travelling expenses on form C17(SAFE) and deal with it in the normal way.

When you have served the form and paid over the travelling expenses, you must complete an affidavit (form EX550) to that effect in good time before the hearing.