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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary warrant: Completion of forms

General to all forms in the C95 seriesWhen preparing these forms for court you should enter the following notation in block capitals immediately below the word “schedule” at the top of each of these forms:

“Page (insert number of page) of schedule comprising of (enter the number of pages) pages to application dated (insert date of application)”.

On the last page of the “C95 schedule” that you are submitting to court you should enter the following notation in the lower right hand corner alongside the entry for the applicant’s signature:

“This page together with the (enter the number of pages) preceding pages is the schedule referred to in my foregoing application dated (enter date)”.

You should then enter the details in the appropriate column headings on the relevant form C95 series of forms.

Date to which interest runsRemember that in summary warrant cases interest on the tax stops at the date on which the debt manager signs the warrant. If the interest exceeds the appropriate minimum limit it must be included in the summary warrant action. If you omit this interest in error do not attempt to recover it by a separate action.

Where you cannot persuade the defender to pay the interest you should refer the papers with a report to the higher debt manager.

Forms C95As well as the above where the tax (or the balance of the tax only for a non-interest bearing assessment) or the accrued interest is below the minimum limit you should

  • complete columns 1 to 11 and 14
  • strike through columns 12 and 13.For actual interest only (the tax having been fully paid) you should

  • complete columns 1 to 12 and 14
  • enter Nil in column 11 and
  • strike through column 13.For tax and interest (where interest calculated to the date of warrant exceeds the minimum limit) you should

  • complete columns 1 to 8, 11, 13 and 14
  • strike through columns 9, 10 and 12.For balance of tax plus interest on it and the actual interest only (the tax for the interest charge having been paid) – in other words the aggregated interest exceeds the minimum limit you should

  • complete columns 1 to 14For Class 4 NIC you should

  • ensure that any entries for these are made in the lower half of the relevant boxes.For PAYE/NIC Class 1 debts, enter the single combined amounts on the schedule that accompanies the application.

Forms C95SAA summary warrant can only be granted for amounts which are due and payable. You must

  • calculate interest up to the date the warrant is signed and
  • enter this in column 10.

Note: It will not be possible to raise an interest charge and interest will continue to accrue until the SA debt has been paid. You should

  • add together the totals for columns 9 and 10 and
  • enter the total for these in column 11.(Any subsequent interest charged should be collected in the normal way.)