DMBM676700 - Summary Proceedings (Sc): Claims for costs in receivership cases
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.
Where no arrestment or attachment has been executed prior to the Receiversappointment or where an arrestment has been laid but no Decree of Furthcoming has beenobtained or auction of the attached goods has taken place prior to the Receiver'sappointment you should
- withdraw the case from Summary Proceedings action
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
and then
- where the relevant date is prior to 15 September 2003
- claim the preferential debt in the receivership
- and
- notify the Receiver of any non-preferential liability due by the company.
- where the relevant date is after 15 September 2003
- notify the Receiver of your claim.
- ask the arrestee to settle the debt and costs, which were included in your action.
Where an arrestment has been executed prior to the Receivers appointment and aDecree of Furthcoming has been obtained if you have not already received payment of thearrested sum, you should
Then if any preferential amount remains unpaid, you should lodge a claim in thereceivership as appropriate.