DMBM667870 - Enforcement action: county court proceedings: administration orders: outcome of AO hearing

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email [email protected] to let us know.

AO made

Where the district judge makes an AO, the court will:

  • notify all creditors of the making of an AO and its terms by sending them a copy of the AO (form N94)
  • register the AO with Registry Trust Ltd.

When you receive form N94:

  • make sure that the HMRC debts are correctly shown on the 'Schedule of Debts'
  • note the terms of the AO on the case papers
  • treat as irrecoverable any outstanding distraint or court fees and costs not listed in the AO
  • withdraw any distraint where you have suspended action
  • raise interest charges to the date of the order as necessary (except in SA cases)
  • notify EIS if appropriate
  • write to Customer Ops
  • advising that an AO has been made
  • asking for a prominent note to be entered on the debtor's file or computer records to the effect that repayment must not be made without your agreement, except where it arises because of unemployment
  • B/F the papers to await payment.

Do not charge interest during the period the administration order operated.

Top of page

AO not made

Where the district judge does not make an AO, you should resume collection.