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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement action: CCP: late appeals, claims and adjustments: claim made after you have issued a warrant of execution or writ of fi fa

Where you are informed of a late claim to relief after the issue of a warrant of execution or writ of fi fa, you need to take some immediate action even though the claim may not have been resolved.

Claim not yet settled

Inform the judgment debtor in writing that you will suspend the execution of the warrant pending settlement of the claim, provided that, within five working days of receipt of your letter, he pays into court:

  • the warrant of execution fees
  • any outstanding execution costs (these are additional to the court fees for issue of the warrant)

The deemed date of receipt is five working days after issue.

If payment is made within seven working days ask the court to suspend the warrant. When the claim is determined, re-issue the warrant.

Warrant issued for part of judgment debt

If Customer Ops advise you of a late claim to relief, check with them whether, if the claim is allowed, the amount remaining in the judgment debt will be equal to, or greater than, the amount of the warrant.

Where this is the case, advise the judgment debtor that the claim to relief will not effect the warrant of execution already issued.

Where the amount outstanding is less than the amount for which the warrant was issued, notify the court of the reduction and ask them to execute the warrant for the reduced amount.

Warrant issued for whole of judgment debt

Where you are informed of a late claim to relief, phone the court immediately and check whether the bailiff has incurred any execution costs and that the court does not object to you proceeding as follows;

Judgment debt reduced leaving a balance payable

Where the judgment debt is reduced, and a balance of the judgment debt remains outstanding, you should inform the judgment debtor that you will halt the execution of the warrant if the balance of the judgment debt, and the outstanding execution costs, including the issue fees, is made within five working days.

If payment is made within seven working days notify the court of the reduction. Otherwise, notify the court of the reduction and ask the court to execute the warrant for the reduced amount.

Where the judgment debt is reduced, and the balance has been paid, make one application for any unpaid fees. If unpaid, treat the fees as irrecoverable.

If an amount becomes repayable as a result of the amendment set it off against the unpaid fees.

Judgment debt reduced to nil

Where the judgment debt is reduced to nil, withdraw the warrant and write off the fees. You should notify the court that the action is now closed.