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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary warrant: Sending the summary warrant application to court

Action prior to sending the summary warrant application to courtYou must ensure that

  • the case is recorded in CBook27
  • form C17(SW) is prepared (this will be required later for Annual Balance purposes)
  • the F95 number is recorded on all the appropriate computer records
  • a recovery proceedings (RP) check has been carried out to confirm that the debt is unpaid (DMBM615040)
  • a form E200 and a covering letter for issue to the sheriff clerk is prepared
  • the SW100 letter is issued to the debtor and
  • for all cases, excluding limited companies, keep a SA/BROCS printout with the papers showing the position of the debt (direct tax only as indirect tax will have statement of debt shown within their notes) as this will be required if the case is submitted to EIS at a later stage for bankruptcy action.Then pass, to the appropriate manager

  • the form E200 and the SW application together with
  • the accompanying covering letter and
  • the form C17(SW).

Action by the higher debt manager The higher debt manager must then arrange for

  • delivery of the appropriate documents to be made to court by hand, if convenient, or by the Hays DX system (or by first class post if for whatever reason this is not possible)
  • retention of the form C17 (SW) in a secure file for use at the Annual Balance.