DMBM680970 - Ordinary Cause: Stand over order received after the court has awarded decree
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.
If you receive a stand over after the court has awarded decree you should
- suspend action
- liaise with the processing office to ensure that the case is dealt with urgently.
Where the case is then released without adjustment you should
- take action as at DMBM680980 DMBM680990
In cases where subsequently the tax etc is fully discharged you should
- make one application for the costs (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Where the tax etc is partially discharged
- write to the defender requesting payment then if necessary
- enforce the decree for the revised tax etc plus the costs.
Where the tax etc is increased
- enforce the decree for the sum awarded and if necessary
- raise a further action for the amount of the increase.
SA cases
For self assessment cases
Where the debt is subsequently reduced following either
- a claim to reduce or
- receipt of the return where a revenue determination has been raised you should
- write to the defender requesting payment and then where necessary
- enforce the decree for the reduced amount plus the costs.
- enforce the decree for the sum awarded and if necessary
- raise a further action for the amount of the increase.
Where the debt is increased following receipt of the return where a revenuedetermination has been raised you should