DMBM665660 - Enforcement action: country court proceedings: the defendant’s response to the claim: payment in full of debt, fees and costs
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.
Payment in full of debt, fees and costs
Cases entered clerically
Where you receive payment in full settlement of your claim:
- B/F 14 days to allow for clearance if payment is made by cheque (you should allow suitably longer at public and bank holiday periods)
- advise the court
- as appropriate, issue form IDMS12.
If payment is made by any other method than by cheque there is no need to B/F the case for further action.
CCBC cases
Where you receive a payment that clears duty, fees and costs:
- use RECORD ACTIONS to move the work item away from the automatic judgment in default process to C/W CCP
- B/F the case 14 days to await processing of the payment.
The work item will have a next action of ‘Review’ and the B/F date as ‘today’.
IDMS 12 will be issued automatically.
At the end of the B/F period, from the Taxpayer Information Screen (TIS):
- open Proceedings Details
- select the ‘General’ tab
- complete the date (bottom left of screen) in the format dd-mm-yyyy.
Once you have entered a date you cannot change or cancel it until the electronic file has been sent to the CCBC overnight. You can see when the information has been sent because the ‘Last Payment Date’ field will be visible but shown as grey.
You will not be able to complete the ‘Last Payment Date’ field’ if there are open work items or the Court Hearing record is already closed.
See also DMBM666360.
Certificate of satisfaction
If the defendant contacts you for a letter of satisfaction, advise CCCU of:
- the amount paid
- the date of payment
- the claim number.
For further information on certificates of satisfaction see DMBM666360.