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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary Proceedings (Sc): Adjustments after the Court has awarded decree

Suspension orders

If you receive a stand-over order after the court has awarded decree you should

  • suspend action
  • liaise with the service office to ensure that the case is dealt with urgently.

Where the case is then released without adjustment you should

  • take action as at DMBM675960 - 675970.

Full discharge

In cases where subsequently the tax etc is fully discharged you should

  • make one application for the costs (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • do not enforce decree for costs alone.

Part discharge

Where the tax etc is partially discharged

  • write to the defender requesting payment then if necessary
  • enforce the decree for the revised tax etc plus the costs.

Increase

Where the tax etc is increased

  • enforce the decree for the sum awarded and if necessary
  • raise a further action for the amount of the increase.

Self Assessment cases

Reductions

Where the debt is subsequently reduced following either

  • a claim to reduce or
  • receipt of the return where a Revenue Determination has been raised you should

write to the defender requesting payment and then where necessary enforce the decreefor the reduced amount plus the costs.

Increases

Where the debt is increased following receipt of the return where a RevenueDetermination has been raised you should

  • confirm the decree for the sum awarded and if necessary
  • raise a further action for the amount of the increase.