SolvedDMBM666530 | Enforcement action: county court proceedings: reviewing the enforcement strategy: simultaneous enforcement table
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.
The following table details the considerations as to timing that you need to bear in mind depending on the particular permutation of enforcement methods taken.
| Abbreviations | Definition |
|---|---|
| TPDO | Third party debt order |
| EW | Warrant of execution |
| WofF | Writ of fi fa |
| CO | Charging order |
| AEO | Attachment of earnings order |
| Enforcement methods | Enforcement methods | Enforcement methods | Enforcement methods | Considerations as to timing |
|---|---|---|---|---|
| TPDO | EW/WofF | - | - | There are no risks involved regarding the sequence of applications. They can be issued at the same time or in any order. |
| EW/WofF | CO | - | - | There are no risks involved regarding the sequence of applications. They can be issued at the same time or in any order. |
| TPDO | CO | - | - | There are no risks involved regarding the sequence of applications. They can be issued at the same time or in any order, although the speed of the TPDO compared to that of the CO might mean that if you are reasonably confident that the TPDO(s) would be fruitful it would be best to complete them before moving to CO. |
| TPDO | EW/WofF | CO | - | There are no risks involved regarding the sequence of applications. They can be issued at the same time or in any order. |
| CO | AEO | - | - | An application for a CO must be issued first and an interim CO made by the court before applying for an AEO. It is not necessary to wait for a final CO. |
| TPDO | EW/WofF | AEO | - | Applications for TPDO and an EW/WofF can be issued at the same time or in any order, but in either event the TPDO and the EW/WofF must both be allowed to proceed to their separate conclusions before applying for an AEO. |
| EW/WofF | CO | AEO | - | Applications for an EW/WofF and a CO can be issued at the same time or in any order. The EW/WofF must be allowed to proceed to a conclusion and an interim CO given by the court before applying for an AEO. It is not necessary to wait for a final CO. |
| TPDO | CO | AEO | - | Applications for TPDO and a CO can be issued at the same time or in any order, but in either event the TPDO must be allowed to proceed to a conclusion and an interim CO given by the court before applying for an AEO. It is not necessary to wait for a final CO. |
| TPDO | EW/WofF | CO | AEO | Applications for an EW/WofF, TPDO and a CO can be issued at the same time or in any order, but in either event the EW/WofF and TPDO must both be allowed to proceed to their separate conclusions and an interim CO given by the court before applying for an AEO. It is not necessary to wait for a final CO. |
Notes:
TPDO means one TPDO, or as many TPDOs as are possible in the circumstances of the case.
An application for an Order to Attend court can be issued at any time regardless of any current enforcement activity.
Bankruptcy/insolvency is also an enforcement method but has been excluded from the permutations because it is not available locally.