DMBM682590 - Ordinary cause: Claims for costs in receiverships

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 receiver’s appointment or where an arrestment has been laid but no decree of furthcoming has been obtained or auction of the attached goods has taken place prior to the receiver’s appointment you should:

• withdraw the case from ordinary cause 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
  • notify the receiver of any non-preferential liability due by the company
• after 15 September 2003, notify the receiver of your claim.

Where an arrestment has been executed prior to the receiver’s appointment and a decree of furthcoming has been obtained if you have not already received payment of the arrested sum you should ask the arrestee to settle the debt and costs, which were included in your action.

Then if any amount remains unpaid, you should lodge a claim in the receivership as appropriate.