SolvedDMBM666930 | Enforcement action: county court proceedings: warrants of control: judgment debtor becomes insolvent or enters into a voluntary arrangement after issue of warrant of control
From HM Revenue & Customs · Debt Management and Banking Manual
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Debtor insolvent
Where you learn of a judgment debtor’s insolvency after you have issued a warrant of control or writ of fi fa
tell the court in writing
that the judgment debtor is insolvent and you do not intend taking further proceedings
that the warrant should be suspended
treat any unpaid court fees not awarded by the court as irrecoverable
refer the papers to ICHU as in INS2303 who will include any unpaid court fees and costs awarded by the court in the Department’s claim.
Where the court learns of a judgment debtor’s insolvency (other than from you) it will send you notification on form N331 to say it has withdrawn from possession of goods seized under the warrant of control, or has paid over any money it is holding to the trustee or liquidator.
On receipt of form N331, you should take action as in INS2303.
Individual voluntary arrangements
Where you learn that the judgment debtor has entered into an Individual Voluntary Arrangement or that an interim order has been made, and it is after you have issued a warrant of control or writ of fi fa
tell the court in writing
that you do not intend taking further proceedings
that the warrant should be suspended
treat any unpaid court fees not awarded by the court as irrecoverable
Take further action as in DMBM660460 onwards.