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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: CCP: late appeals, claims and adjustments: claim made after hearing date set

Where you are informed of a late claim to relief where you have enforced the judgment and either:

  • the judgment debtor may be ordered to attend court to provide information, or may be arrested
  • a hearing is fixed (judgment summons, charging order, TPDO, AEO)
  • the claim cannot be resolved within 14 days

phone the EIS Bradford CCP Technical Team (Debt Management Bradford) for advice.