DMBM666010 - CCP: The defendant’s response to the claim: Action on receipt of a consent order

Dealing with a consent order

Remember that you are not under any obligation to enter into a consent order even if the court may have suggested it. There are likely to be very few cases where a consent order will be beneficial to HMRC.

If you receive a request for agreement to a consent order you should consider whether there is a very clear advantage for HMRC agreeing to this course of action.

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Consent order refused

Where you receive a request for a consent order and there is no advantage to HMRC

  • decline the request
  • continue normal action and
  • proceed to judgment.

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Further consideration required

If you feel you have a case where a consent or Tomlin order will be beneficial to HMRC

  • seek approval from the Enforcement Technical Team, Shipley
  • set out the reasons why you consider that such an order would be beneficial.

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Debtor fails to comply with order

Once an order has been approved and the terms are broken, you should telephone the Enforcement Technical Team, Shipley for advice on how to proceed.