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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Summary warrant: Receiving cases for summary warrant action

For cases where you are satisfied that summary warrant action should be taken you must ensure that all actions have been noted on the relevant computer systems.

Check for a direct tax debt when summary warrant action is being considered for a VAT debt Check IDMS for all cases and if case traced

  • update the VAT reference and SW details in

    • taxpayer’s notes and
    • IDMS history respectively.If you trace a live case the action you take will depend on the stage the direct tax debt has reached.

Time to Pay

Where TTP is working telephone the relevant office to discuss the TTP arrangement details.

Summary warrant

Where the warrant is ready to go to court telephone the relevant office to discuss the SW details. Both offices should notify their respective Sheriff Officers that there may be an attachment for the other debt.

If the same Sheriff Officer is being used then asked for the calls to be linked.

Summary warrant working with Sheriff Officer

Where the summary warrant is already working with the sheriff officer telephone the relevant office to discuss.

Summary warrant for direct tax debt has been ineffective

If summary warrant was ineffective for a direct tax debt it may still beworthwhile, depending on the amount of the debt and the type of debtor (forexample individual debtor), to proceed with summary warrant and charge to pay asnon-payment of the debt following charge to pay will prove apparent insolvencywhich is required if the case fits the bankruptcy criteria.