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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: judgment summonses: imprisonment following a judgment summons

The guidance in this paragraph applies where the judgment debtor was committed at the judgment summons hearing. It does not apply when the judgment debtor is imprisoned for contempt for not attending a judgment summons hearing.

The claimant is not normally notified of the imprisonment of a judgment debtor, so you should maintain a close liaison with the court office to find when the judgment debtor is imprisoned.

If you have not heard anything within a month, phone the court office for a progress report.

If the judgment debtor serves the full term of imprisonment and a further amount remains unpaid under the judgment debt, you should:

  • write to the judgment debtor advising that:

    • following their recent imprisonment, the amount recoverable under the judgment given on [date] will be concessionally reduced by £[amount on the committal order] provided that they pay the balance without the need for further enforcement action
    • if further enforcement action is necessary it will be taken for the full balance of the judgment debt
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You should then consider what enforcement action could be taken for the balance. Do not apply for a further judgment summons for the balance of a judgment debt once a judgment debtor has been imprisoned for part of that debt.

Where enforcement action for the balance is possible and worthwhile (by any other means except a further judgment summons), the amount for which the judgment debtor served a term of imprisonment must be included in those enforcement proceedings. 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Additional record keeping - LOMR/MIS

When you know that the judgment debtor has been imprisoned, inform the EIS Bradford Post-Judgment team who will record the information on the appropriate system.