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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Case settled by negotiations before Options Hearing

Prior to the Options Hearing, where the defender agrees to settle the case by paying the debt due you must ensure that the expenses incurred in raising the action are included in the settlement figure.

Once payment has been received, the debt manager must attend the Options Hearing and move for the action to be dismissed with no expenses due to or by either party.