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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Approaching the relevant HM Forces authority for compulsory deductions

Where after taking action at DMBM676510 the debt still remains unpaid you should:

  • write to the appropriate HM Forces authority:
    • enclosing a photocopy of the Extract Decree
    • quoting the name, rank and service number (where known) of the defender
  • point out that the serviceman/woman was given the opportunity to comply with the decree voluntarily but did not do so
  • request that an order be made for deductions from the defender’s pay of such sums considered appropriate in satisfaction of the decree, under the provisions of either:
    • Section 151A Army Act 1955 – for Army personnel
    • Section 151A Air Force Act 1955 – for Air Force personnel
    • Section 128E Naval Discipline Act 1957 – for Naval personnel
  • supply the name and address of the office to which the payment should be sent and the relevant reference number.

An application for compulsory deductions from pay can be made whether or not the service person is stationed in the United Kingdom.