DMBM656240 - Enforcement action: distraint: after the levy: County Court Administration Order (CCAO) made following levy

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

An administration order in the county court (CCAO) enables a judgment debtor to come to a formal agreement with creditors regarding settlement of debts due to them.

The court notifies all listed creditors of the forthcoming administration order hearing. This should not be confused with a Company Administration Order under the Insolvency Act 1986 (DMBM656190).

Notification of CCAO hearing received

If you receive notice of a CCAO hearing from the county court

  • suspend your distraint action (advising the auctioneer, if appropriate) and
  • await the outcome of the hearing.

Top of page

Administration order made

If the court makes an administration order

  • withdraw your distraint
  • treat the distraint costs as irrecoverable and
  • recalculate the interest to the date of the CCAO.

Top of page

Administration order not made

If the court does not make an administration order resume your distraint action