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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Taking an inhibition on the dependence for a “Tax in Danger” case

As detailed at DMBM681330 an inhibition on the dependenceshould not normally be considered unless you are dealingwith a “Tax in Danger” case and you know that the defender is about to sell hisproperty.

There are various complexities in administering this procedure however so whenever youhave such a “Tax in Danger” case you should arrange for the case to be submittedimmediately to HMRC Solicitors Office to enable them to take the necessary action.

When submitting the case you should provide HMRC Solicitors Office with

  • certificates of debt
  • details of the property. (Normally either a registered house search or a district valuer’s report) and
  • details of the stage reached in the sale of the property.