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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Ordinary Cause: Stand over order received after the court has awarded decree

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

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

Where the case is then released without adjustment you should

  • take action as at DMBM680980 – DMBM680990

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)

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.

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.

SA cases

For self assessment cases

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 decree for the reduced amount plus the costs.

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

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