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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: county court proceedings: charging orders: interim charging orders

Interim charging orders

An application for a charging order will be dealt with initially by a district judge without a hearing. If satisfied with the application, the district judge will:

  • make an interim charging order imposing a charge over the judgment debtor’s asset to which the application relates
  • fix a date for a hearing to consider whether to make a final charging order.

Serving the interim order

The interim order, the application notice and the documents filed in support (the Land Registry or Land Charges documents) must be served at least 21 days before the hearing on:

  • the judgment debtor
  • such other creditors as the court directs.

The court will normally serve the interim order by first class post but some courts will order the claimant to serve the order themselves. You may choose to serve it personally if you wish.

Personal service

If you serve the order, you must either:

  • file a certificate of service at least two days before the hearing for the final charging order (in order that the court have enough time to link it with their papers)
  • produce the certificate at the hearing.

Registering the interim charging order

Once the interim charging order is served you must arrange for it to be registered by the Solicitor’s Office. To do so, send:

  • copies of your application (N379) and land register. The application must show the judgment debtor’s full name as shown on the register. If not, you must include a separate note on headed paper to confirm they are the same person
  • the sealed original interim charging order issued from the court showing the HMRC office name and address and confirming the Commissioners for HM Revenue & Customs as the claimant
  • a covering memo asking for the interim charging order to be registered

to the Solicitor’s Office (Tax Enforcement & Insolvency Support Team, 3rd Floor, South West Wing, Bush House, The Strand, London, WC2B 4RD). The covering memo should give the:

  • name, address, telephone and fax number of the HMRC office
  • date of the interim charging order
  • name of the county court giving the order
  • full address of the property charged
  • amount unpaid at the time the order was made
  • title number of the property (if registered) or confirmation from the Land Registry that it is unregistered property
  • judgment debtor’s full address (if different from the property subject to the interim charging order).

Ask the Solicitor’s Office to register the order as soon as possible.

The Solicitor’s Office will:

  • confirm registration
  • retain the copy papers.

There is no need to wait for confirmation of registration before the hearing for the final charging order.

Objections to charging orders

If any person objects to the court making a final charging order, they must file and serve on the applicant, at least seven days before the hearing, written evidence stating the grounds of their objection.

If you receive such an application you should consider it on its merit and seek advice from the EIS Bradford CCP Technical Team if necessary.

The judgment debtor or any other person with an interest in the property or any other asset to which the charging order relates (whether interim or final), may apply to the court to discharge or vary it. If you receive notice that such an application has been made, seek advice from the EIS Bradford CCP Technical Team immediately.

Stop orders or stop notices

If at any time in the proceedings any party applies for a stop order or stop notice, or the court makes such an order, phone the EIS Bradford CCP Technical Team immediately for advice.