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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: equitable liability - sending cases to EIS

During the course of proceedings, either the court or the defendant (or the defendant’s representative) may suggest that an estimated assessment is excessive (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The strict legal position is that because the assessment is final and conclusive, there is no entitlement to an adjournment, (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)

Before judgment

If you are asked to consider (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

  • press for judgment on the grounds of finality
  • inform the court and/or defendant that after judgment you will refer the matter to the Commissioners for Her Majesty’s Revenue and Customs for consideration, without prejudice to their legal claim.

If the court decides to adjourn the case ask for a general adjournment.

Immediately after the hearing, you must send the papers direct to Enforcement and Insolvency Services with a full report of the proceedings. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . Where appropriate, include the date of any adjourned hearing.

After judgment

Where, following judgment it is suggested that HMRC should have (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , apply immediately to the court for a general adjournment. You should suspend any enforcement action.

You must send the papers direct to Enforcement and Insolvency Services with a full report of the proceedings. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .