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Contents

Official guidance
Debt Management and Banking Manual

DMBM660210 · Summary proceedings: Preparing for summary proceedings

  • DMBM660220 · Summary proceedings: Lodging complaint in the magistrates' court
  • DMBM660230 · Summary proceedings: Lodging complaint in the magistrates' court - Northern Ireland
  • DMBM660240 · Summary proceedings: Preparing the summons for SP
  • DMBM660250 · Summary proceedings: Descriptions of tax for particulars of debt
  • DMBM660260 · Summary proceedings: SP summons: service by post in England and Wales
  • DMBM660270 · Summary proceedings: SP summons: personal service in England and Wales
  • DMBM660280 · Summary proceedings: SP summons: service in Northern Ireland
  • DMBM660290 · Summary proceedings: Payment made before hearing in the magistrates court
  • DMBM660300 · Summary proceedings: Adjustments after you issue SP summons
  • DMBM660310 · Summary proceedings: National Insurance disputes and difficulties after you issue SP summons
  • DMBM660320 · Summary proceedings: SP summons returned undelivered
  • DMBM660330 · Summary proceedings: The effect of insolvency on SP
  • DMBM660340 · Summary proceedings: Effects of an administration order on SP
  • DMBM660350 · Summary proceedings: Change of complainant
  1. Summary proceedings: Preparing for summary proceedings: Contents
  2. Summary proceedings: The effect of insolvency on SP

DMBM660330 | Summary proceedings: The effect of insolvency on SP

From HM Revenue & Customs · Debt Management and Banking Manual

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Do not in any circumstances start or continue proceedings for any case where you arenotified of an insolvency (including voluntary arrangements).

If you have already commenced proceedings when you are notified of an insolvency

  • ask the court immediately to suspend the proceedings indefinitely then

  • take action as in INS2107.

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