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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: transfers to Enforcement and Insolvency Services (EIS): review case: review enforcement history

General

Where there is no history, the Department’s preferred enforcement route (where TTP is not an option) is:

  • for England and Wales, distraint (see DMBM655000), but in some cases, county court proceedings is the preferred option (see DMBM665000)
  • for Northern Ireland, distraint (see DMBM655000), but in some cases, summary proceedings are preferred (DMBM660000); (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • for Scotland, Summary Warrant is preferred DMBM670000 except for fast-track company cases where ordinary cause is used.

By looking at the previous enforcement history and the outcome you may be able to determine whether local action along the same lines is going to be effective or whether transfer to EIS is more suitable. If any TTP proposals have been rejected, or distraint or CCP haven’t been attempted, find out why.

Check that all correspondence has been dealt with.

Outdoor calls / FF

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)