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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: county court proceedings: judgment summonses: imprisonment for contempt

Where the judgment debtor is committed to prison for contempt (normally for failing to attend court when ordered to do so) you should liase closely with the court so that you know when the judgment debtor is discharged from custody. Then you should apply to have the judgment summons restored for hearing.

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