Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Debt Management and Banking Manual

DMBM660010 · Summary proceedings: Introduction to summary proceedings

  • DMBM660020 · Summary proceedings: Introduction to Summary Proceedings
  • DMBM660030 · Summary proceedings: Summary proceedings in the magistrates court
  • DMBM660040 · Summary proceedings: Types of debt for which summary proceedings are appropriate
  • DMBM660050 · Summary proceedings: legislation
  • DMBM660060 · Summary proceedings: limits
  • DMBM660070 · Summary proceedings: Officers of the magistrates' court
  • DMBM660080 · Summary proceedings: Magistrates' court administration
  • DMBM660090 · Summary proceedings: Higher debt manager's responsibilities for summary proceedings
  • DMBM660100 · Summary proceedings: Debt manager's (complainant's) responsibilities for summary proceedings
  • DMBM660110 · Summary proceedings: Where you take summary proceedings
  • DMBM660111 · Summary proceedings: Where you take summary proceedings: Definition of 'conduct money'
  • DMBM660120 · Summary proceedings: Arranging hearings in the magistrates' court
  • DMBM660130 · Summary proceedings: Welsh language in summary proceedings
  • DMBM660140 · Summary proceedings: Summary proceedings in Northern Ireland
  1. Summary proceedings: Introduction to summary proceedings: Contents
  2. Summary proceedings: limits

DMBM660060 | Summary proceedings: limits

From HM Revenue & Customs · Debt Management and Banking Manual

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

There are limits to the age and size of debts that can be enforced in the magistrates court. Currently the total of debts entered into the magistrates court must be less than

  • £2,000 and

  • 12 months old.

The age of the debt is determined from the date at which the cause of action arose, in accordance with S127 Magistrates Courts Act 1980.

For example, in an SA case, the date for a determination will be the date of issue of the notice and for an enquiry amendment it will be 30 days from the date of issue. The cause of action can move forward from the original due date of the POA, if the amount due forthe POA was established by determination or the return to the latest of the

  • statutory due date

  • date of any determination and

  • date the return is received.

Where the total of outstanding debts exceeds £2000, do not take multiple actions for recovery. That is, do not split a debt up into its constituent parts in order to take separate SP actions.

You must observe the time and monetary limits strictly in all cases. Magistrates orders obtained in cases commenced after the time limits have expired are void and cannot be enforced.

PreviousNext
PrivacyTerms