DMBM680800 - Ordinary cause: Payments with unacceptable conditions

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

If the defender responds to the citation by

• making a payment in “full” satisfaction of his debt that is less than the sum claimed or
• attaching other unacceptable conditions to the payment tendered

refer your papers to the higher debt manager.

Take care not to confuse such payments with payments on account. What we are concerned with here is where the defender does not actually state a defence but pays a lesser amount than the sum claimed and claims in writing that the payment is for example “in full and final satisfaction of the claim”.