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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: judgment summonses: judgment debtor becomes bankrupt following issue of a judgment summons

If you learn of the judgment debtor’s bankruptcy at any stage of judgment summons or committal proceedings, follow the guidance at INS2000 onwards.

If the judgment debtor files an affidavit stating that a bankruptcy order has been made against him or her, the court will suspend execution of a warrant of committal or, if it has already been executed, discharge the judgment debtor from custody and send written notice to you.