DMBM660480 - Enforcement action: summary proceedings: hearings and orders in the magistrates' court: report of the SP hearing

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

As soon as possible after the hearing:

• make a report of the outcome including the:

• names of those who attended
• terms of any order made, including confirmation that interest, fees and costs have been included
• whether the court have ordered enforcement by distress in default of payment
• grounds of any objection to your claim
• full details of any time to pay request and decision

• attach it to the case papers
• update the appropriate computer record.