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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: county court proceedings: charging orders: applying for a charging order on land or property

Form N379

Where the response from the Land Registry Office or the Land Charges Department confirms that the judgment debtor owns the land or property concerned, in sole name or jointly, a debt manager may authorise an application for an interim charging order. To do this you need to complete form N379, which must be verified by a statement of truth, as shown in the table below. Where you have more than one judgment debt, adapt the N379 as appropriate to cover all outstanding judgment debts.

Section of form N379 Action
   
Section 1 Enter the full name of the judgment debtor and their full postal address and postcode. If you know, or suspect, that someone else with the same name lives at the same address, give as much information as you can to identify the judgment debtor, for example their date of birth.
In some instances the name in which the asset to be charged is held may differ from the name of the judgment debtor, typically because they have changed their name on marriage, divorce, by deed poll or they have used an alias such as a stage name. In such circumstances you will need to explain the reasons for this discrepancy and (if held) attach supporting evidence. In cases of doubt or difficulty, phone the EIS Bradford CCP Technical Team.    
  Section 2 Enter the amount of the judgment or order as appropriate. When completing the line “The amount now owing is £…..” show the balance of the judgment debt remaining unpaid including any court fees and costs already awarded to HMRC, but not the court fee for your application for the interim charging order itself. The Field Force collector attending the hearing for the final charging order will ask for that court fee, and the Land Registry fee for registering the order with the Land Registry, to be awarded to HMRC (DMBM667370).
You should not include any interest that has accrued since judgment.    
  Section 3 Enter the full postal address and postcode of the land or property and the Land Registry title No.
Where exceptionally the land or property is not registered with Land Registry, delete the pre-printed text “[the title ….is attached]” at the foot of this section.    
  Section 4 Tick the relevant box according to whether the judgment debtor is the sole owner, joint owner or a beneficiary under a trust.

Where the property is registered with Land Registry and you have evidence of ownership by way of Office Copies of the Land Register, tick the relevant box.

Where, exceptionally, the land or property is not registered with Land Registry and your evidence of ownership is by way of a form K18, tick the bottom box and complete the pre-printed text with the following wording “…..a certificate has been provided in accordance with the Land Charges Act 1972 showing that the [land] [property] is charged by the judgment debtor and that [he] [she] is a legal and beneficial owner. This is attached marked ‘A’.”    
  Section 5 If you know the name of anyone who is owed money by the judgment debtor, enter their names and addresses along with the nature of the debts and amounts (if known). If you do not know of anyone, tick the top box.
  Section 6 Enter the names and addresses of any persons that you know, or suspect may, have an interest in the land or property and the nature of their interest (if known). Typically you will be able to establish this from parts B and C of the Office Copy of Register Entries. If you do not know or suspect of any person who may have an interest, tick the top box.
  Section 7 If there is any additional information you wish to bring to the court’s attention, enter this here. For example, you may have reason to believe that the completion of a sale is imminent. In such circumstances you should give details here and ask the court respectfully to put the application before a district judge at the earliest opportunity.
  Section 8 Ideally this section should reflect that the information is being given by the debt manager who is signing the Statement of Truth.

When the form is complete:

  • carry out an RP check (see DMBM615040)
  • prepare an imminent proceedings list
  • sign the statement of truth and attach the evidence proving the judgment debtor’s beneficial interest in the property to form N379
  • arrange a cheque for the court fee
  • enter the fee on form C17(SAFE)
  • send form N379 to the court with the fee (see DMBM668760).

If you learn that sale of the land or property is likely to be completed before the district judge can make an interim charging order, phone the EIS Bradford CCP Technical Team immediately.