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Contents

Official guidance
Debt Management and Banking Manual

DMBM668010 · Enforcement action: county court proceedings: judgment summonses

  • DMBM668020 · Judgment summonses in the county court
  • DMBM668030 · Considerations before applying for a judgment summons
  • DMBM668040 · Evidence of means
  • DMBM668050 · Inadmissible evidence and wilful neglect or refusal to pay
  • DMBM668060 · Preparing a witness statement
  • DMBM668070 · New or varied orders for payment
  • DMBM668080 · Requesting a judgment summons
  • DMBM668090 · Service of the judgment summons
  • DMBM668100 · Time limit for a judgment summons
  • DMBM668110 · Applying for a successive judgment summons
  • DMBM668120 · Judgment debtor pays before the hearing
  • DMBM668130 · Judgment debtor asks for information or witnesses for the hearing
  • DMBM668140 · Judgment debtor becomes bankrupt following issue of a judgment summons
  • DMBM668145 · Judgment debtor's right to legal help
  • DMBM668150 · Grade of officer attending the judgment summons hearing
  • DMBM668155 · Speaking to the judgment debtor at court before the hearing
  • DMBM668160 · The judgment summons hearing
  • DMBM668170 · Outcome of the hearing
  • DMBM668180 · Committal orders following a judgment summons hearing
  • DMBM668190 · Imprisonment following a judgment summons
  • DMBM668200 · Payment offered after release of warrant of committal
  • DMBM668210 · New orders made at a judgment summons hearing
  • DMBM668220 · Adjournments
  • DMBM668230 · Judgment debtor fails to attend the hearing
  • DMBM668240 · Imprisonment for contempt
  1. Enforcement action: county court proceedings: judgment summonses: contents
  2. Enforcement action: county court proceedings: judgment summonses: judgment debtor asks for information or witnesses for the hearing

DMBM668130 | Enforcement action: county court proceedings: judgment summonses: judgment debtor asks for information or witnesses for the hearing

From HM Revenue & Customs · Debt Management and Banking Manual

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Once the judgment summons has been served, the judgment debtor may give notice of witnesses that they wish to call. If they name HMRC officers, the named officers must attend the hearing.

The judgment debtor may also ask questions, or ask for any information concerning the case against them and you must provide answers. You should disclose evidence that is material to the case, that is, their ability to pay and their failure to pay the debt since the date of the judgment against them.

This is not an opportunity for judgment debtors to seek to air grievances, nor to go behind the judgment.

There are circumstances in which information can be withheld but they are likely to be rare. If you are in doubt about what information to disclose, refer the papers to the EIS Bradford CCP Technical Team (Debt Management Bradford).

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