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Contents

Official guidance
Debt Management and Banking Manual

DMBM615110 · Pre-enforcement: recovery documentation and checks: recovery proceedings checks

  • DMBM615120 · RP checks for SAFE charges
  • DMBM615125 · RP checks for SDLT charges
  • DMBM615130 · RP checks for WTC/CTC overpayments
  • DMBM615140 · RP checks for PAYE EOY underpayments - unused tax credit funding
  • DMBM615150 · RP checks for Class 1A NIC collected outside the Income Tax provisions
  • DMBM615160 · RP checks for Class 2 NIC / Class 2 NIC Late Notification Penalties
  • DMBM615170 · RP checks for Class 1 NIC debts from NICO
  • DMBM615190 · RP checks for MARD debts
  • DMBM615210 · If the debtor contacts you on the day of proceedings
  1. Pre-enforcement: recovery documentation and checks: recovery proceedings checks: contents
  2. Pre-enforcement: recovery documentation and checks: recovery proceedings checks: If the debtor contacts you on the day of proceedings

DMBM615210 | Pre-enforcement: recovery documentation and checks: recovery proceedings checks: If the debtor contacts you on the day of proceedings

From HM Revenue & Customs · Debt Management and Banking Manual

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If a debtor (or their representative) calls at the office or phones for any reason on the day of proceedings, you should immediately consult the higher debt manager or section leader, who will decide whether the proceedings should be stopped.

If you decide to stop distraint, you should make every effort to contact the distraint officer by phone.

If you have started court proceedings, you may need to phone the court to see whether it is possible to stop the action.

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