DMBM605500 - Pre enforcement: Preparing a case for enforcement: Changing the course of enforcement action
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
Requirement for a second warning letter
If you decide to change the proposed course of enforcement action, you may need to issue a second warning letter.
A letter of the IDMS 9 or 10 series, P101 series or, for indirect taxes, the VAT 891/899 warns of an intended course of enforcement action (for example distraint), and ordinarily that is the action we should take. However it is sometimes necessary to take a different course of enforcement action (for example county court proceedings).
Where the different course of enforcement action is county court proceedings it is necessary to issue another warning letter (such as an IDMS10C) and leaflet EF3 in order to comply with the Practice Direction on pre action conduct. In these circumstances you must allow the ‘pay within’ period specified in the fresh warning letter to expire before starting county court proceedings.
Where the different course of enforcement action is not county court proceedings, it is not necessary to issue another warning letter or make a telephone call to advise of the change.
Action
Do not issue further warning letters for the same debt where you decide to take a different enforcement action unless the different enforcement action is county court proceedings.
Instead
- move the work item to the appropriate worklist
- continue as quickly as possible to enforce payment.
Cases referred to EIS
Where you decide that insolvency action is appropriate you should still follow the guidance in DMBM685000 onwards. Do not consider changing the course of enforcement action where you have referred the case to EIS.