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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Ordinary Cause: Informing the defender that decree has been granted

As soon as decree has been granted you should

  • write to the defender advising of the outcome of the proceedings and
  • warn that unless payment of the tax etc plus costs is made within 14 days you will enforce the decree by way of arrestment/earnings arrestment/attachment or inhibition.