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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: county court proceedings: warrants of execution: court actions following receipt of request for warrant of execution

The court will

  • endorse the warrant and court records with the precise time of filing the request
  • allocate the next warrant number and enter the application in the court records
  • prepare and seal the warrant on form N42
  • pass the warrant to the appropriate court bailiff
  • tell you the number and date of issue of the warrant.

You should always quote the warrant number (in addition to the title of the action) in any further communications with the court.

The court will not normally execute a warrant immediately. The court bailiff will issue a warning notice to the judgment debtor allowing seven days for payment. In the absence of payment, the bailiff will call at the address on the warrant to obtain payment or levy on sufficient of the judgment debtor’s goods as will cover the amount of the warrant and the costs of removal and sale.

Reports of progress

Whilst the court bailiff is executing the warrant, the court will send you a return (form N317) at the end of every month advising you of its progress.

If, within a reasonable time after the date of issue of the warrant, you do not receive notification of

  • non-execution
  • an instalment arrangement, or
  • payment

contact the court asking for a report of the present position.