DMBM667040 - CCP: Writs of fi fa

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

General 
CCBC cases 
Cases entered clerically 
Information to include with application 
Progress reports 
Extending the ‘life’ of a writ of fi fa

General

Before a writ of fi fa can be issued, the case has to be referred from the county court to the High Court for execution. The referral, and issue of the writ where judgment was obtained through the Bulk Centre, is carried out by the CCBC.

Top of page

CCBC cases

To apply for a writ of fi fa where judgment was obtained through the Bulk Centre for each writ

  • complete
  • form N293A (combined certificate of judgment and request for writ of fi fa)
  • form 53 (writ of fi fa) showing the named Authorised High Court Enforcement Officer (HCEO) who will enforce the writ and the name of the Lord High Chancellor: currently Christopher Stephen Grayling
  • a schedule requesting the fee of £60 to be deducted from the HMRC account
  • record the issue of the form using RECORD ACTIONS ‘County Court writ of fi fa issued’.
  • give each writ a suitable next action and B/F date.

The Bulk Centre will return the authorised writ (form 53) to you. Upon receipt

  • take a copy for your file
  • send the writ by registered post to the local HCEO you have agreed will enforce writs in that area.

Top of page

Cases entered clerically

For each writ

  • complete form N293A (combined certificate of judgment and request for writ of fi fa) showing the named Authorised High Court Enforcement Officer (HCEO) who will enforce the writ
  • send it to the original county court and arrange payment of the fee of £60
  • record the issue of the form using RECORD ACTIONS ‘County Court writ of fi fa issued’
  • give each writ a suitable next action and B/F date.

The court will return the authorised writ (form 53) to you. Upon receipt

  • take a copy for your file
  • send the writ by registered post to the local HCEO you have agreed will enforce writs in that area.

Top of page

Information to include with application

It is accepted practice that the HCEO is free to negotiate payment settlement within one month of the writ being issued. You should specify whether instalments would be accepted beyond that time. As a general rule you should agree to accept instalments where there is no other HMRC debt outstanding.

But where a business is continuing, and particularly where an employer is continuing to make deductions from employees that are not being paid over to HMRC, you should say that you will not accept an instalment arrangement.

You should show any other relevant information that might assist the HCEO such as the address of any other business premises in the ‘further information’ box. You should also complete the appropriate box to indicate whether there are any specific hazards or risks involved in dealing with the judgment debtor.

Top of page

Progress reports

The HCEO will execute the writ as soon as possible after it has been registered.

In all cases you should first agree that the HCEO provides you with a progress report if the writ has not been executed within 21 days.

Top of page

Extending the ‘life’ of a writ of fi fa

Like a warrant of execution, a writ of fi fa is valid for 12 months. Exceptionally, if you want to extend it, write to the local HCEO within 4 weeks of the expiry date to advise that you intend to have the writ renewed.

You should

  • copy the writ in your file, or in a manual case, ask the HCEO for a copy of endorsement then take a copy
  • send the copy with an N244 application to the CCBC, or to the court, with a covering letter advising that you wish to renew the writ
  • arrange payment of a fee of £45.00.