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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: judgment summonses: grade of officer attending the judgment summons hearing

Grade of officer attending

An officer of higher debt manager or above must attend all hearings connected with a judgment summons. When attending a hearing, make sure that you take with you your warrant.

You will already have discounted alternative methods of enforcing payment and your evidence will have been served with the judgment summons. Your objective should therefore always be to secure a committal order, suspended as necessary.