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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: Third Party Debt Orders (TPDOs): TPDOs against HMRC

It is possible that other judgment creditors may seek to serve interim third party debt orders on HMRC, as a third party, in cases where they feel that the Department owes money to their judgment debtor.

Civil Procedure Rule 66(7)(1)(a) provides that no order for attachment of debts can be made against money due, or alleged to be due, from the Crown.

If you are served with an interim third party debt order at any time, (not necessarily in the course of an action that HMRC have begun) return it immediately to the court quoting the Civil Procedure Rule above.