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Official guidance
Debt Management and Banking Manual

DMBM660410 · Enforcement action: summary proceedings: hearings and orders in the magistrates' court

  • DMBM660420 · Preparation for the SP hearing
  • DMBM660430 · Attending the magistrates' court
  • DMBM660440 · Conduct money
  • DMBM660450 · Addressing the magistrates' court
  • DMBM660460 · Conduct of the SP hearing
  • DMBM660470 · If the debtor attends the SP hearing
  • DMBM660480 · Report of the SP hearing
  • DMBM660490 · After the SP hearing - England and Wales
  • DMBM660500 · After the SP hearing - Northern Ireland
  • DMBM660510 · Adjustment to the debt following a magistrate’s order
  • DMBM660520 · Case stated to the High Court
  • DMBM660530 · Debtor RLS after the magistrates' order made
  • DMBM660540 · Costs awarded against the department in summary proceedings
  1. Enforcement action: summary proceedings: hearings and orders in the magistrates' court: contents
  2. Enforcement action: summary proceedings: hearings and orders in the magistrates' court: after the SP hearing - Northern Ireland

DMBM660500 | Enforcement action: summary proceedings: hearings and orders in the magistrates' court: after the SP hearing - Northern Ireland

From HM Revenue & Customs · Debt Management and Banking Manual

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Within seven days of a decree being granted:

  • issue a letter to the debtor advising of the magistrates’ ruling

  • request payment of the outstanding liabilities, interest and costs.

If there is no response, you should:

  • prepare form 36 (Decree in Debt proceedings)

  • lodge it with the court for signing by the magistrate, together with the appropriate fee (DMBM660830).

At the same time, you should contact the defendant, either by phone or by personal call, to:

  • request payment (together with any outstanding returns)

  • warn the debtor of your intention to transfer the case to Enforcement and Insolvency Services Belfast for further action

  • advise that the only way to prevent this happening is to comply with the order immediately.

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