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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: attachment of earnings orders (AEOs): where to apply for an attachment of earnings order

Individuals

You should apply for an AEO to the court for the district in which the judgment debtor resides. If you did not obtain judgment in the appropriate court you should write to the court manager of the court which gave judgment, asking for the proceedings to be transferred to the appropriate court.

When the transfer has been made, the court manager of the new court will notify you.

Partnerships

Where you intend applying for AEOs for two or more judgment debtors under the same judgment at the same time, apply to the court where you obtained judgment, provided that at least one of the judgment debtors resides in the district of that court.

Where none of the judgment debtors resides in the district of that court, transfer the proceedings to the court for the district in which any one of the judgment debtors resides (usually this will be that of the first named partner).

If you are only applying for an AEO against one of the judgment debtors, apply to the court where you obtained judgment.