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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: judgment summonses: payment offered after release of warrant of committal

Once a warrant of committal has been released you must not accept any payment tendered by, or on behalf of, the judgment debtor. 

If payment is offered, refer the person to the district judge of the court that made the committal order. If you receive notification of a payment received at Banking, telephone the court office immediately.

If the court receives a payment, it will be sent to you. When you receive payment, satisfy the awarded judgment summons court fees (including travelling expenses) first, then other awarded court fees and costs, and finally the tax and so on. If the amount paid is less than the amount of the warrant of committal, the warrant will continue to operate for the balance.