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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: administration order: the AO review hearing

Checks and documentation

On the morning of the day of the hearing:

  • carry out an RP check (DMBM615040)
  • prepare an imminent proceedings list
  • note the appropriate computer records.

At the hearing produce the evidence to support your application for a review.

The outcome of the hearing

Whatever the court’s decision, you should accept it without question. Where:

  • AO suspended, make regular enquiries of the court until payment of dividends is resumed
  • AO varied, note the terms of the order on the appropriate computer records and the 20A file as appropriate, and follow up for payment of the dividend in the normal way
  • AO revoked (cancelled), note the terms of the order on the appropriate computer records and the case papers as appropriate, resume collection without delay and enforce by another means, and for debts:
    • not entered in court but listed in the AO, do not enforce by distraint if distraint was previously withdrawn, do not charge interest for the period that the AO operated, resume charging interest from the date of revocation (cancellation) of the AO, and add the interest charged as above to any interest that accrued before the AO was made
    • not listed in the AO, resume collection by any means
  • AEO varied or discharged, proceed as in DMBM667660.

Report of hearing

Make a full report of the court’s decision on form 20C.