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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: county court proceedings: administration orders: errors and omissions in debtor’s application for an AO

Debt not listed or listed incorrectly by debtor

Where a debtor has either not listed a HMRC debt or listed it incorrectly you should complete the form N373 as appropriate.

The court will either amend the amount scheduled in the AO or fix a hearing date.

If the debtor or the court objects to the absence of interest computations you should provide a full interest computation.

Error discovered after hearing

Where you discover that a HMRC debt that arose before the AO date has not been scheduled in the AO, for example because you did not receive notice of the hearing, you should write to the court

  • giving details of the debt that has not been scheduled
  • explaining that you did not receive notice of the hearing (or did not receive it until [date])
  • asking the court to treat your letter as an application under CCR Order 39, rule 11(1) County Court Rules 1981 for [amount] to be included in the schedule of debts.

If the court ask for a formal application you should apply on form N244 instead. Fee number 2.6 is payable (DMBM668770).

The court will give notice of your application to the debtor and to each creditor listed on the schedule.

Provided that neither the debtor nor any other creditor objects within seven days, and the court does not require further evidence of your claim, the court will add your claim to the schedule of debts. Otherwise the court will arrange a hearing.

In the event of a hearing, you should

  • attend the hearing
  • make your application for the omitted debt(s) to be included in the schedule of debts
  • prove your claim by producing certificates of debt
  • answer any objections that may be raised.