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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Claims for costs in receivership cases

Where no arrestment or attachment has been executed prior to the Receiver’sappointment or where an arrestment has been laid but no Decree of Furthcoming has beenobtained or auction of the attached goods has taken place prior to the Receiver’s’appointment you should

  • withdraw the case from Summary Proceedings action
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

and then

  • where the relevant date is prior to 15 September 2003



  • claim the preferential debt in the receivership
  • and
  • notify the Receiver of any non-preferential liability due by the company.


  • where the relevant date is after 15 September 2003



  • notify the Receiver of your claim.

Where an arrestment has been executed prior to the Receiver’s appointment and aDecree of Furthcoming has been obtained if you have not already received payment of thearrested sum, you should

  • ask the arrestee to settle the debt and costs, which were included in your action.

Then if any preferential amount remains unpaid, you should lodge a claim in thereceivership as appropriate.