IHTM38441 - Recovery of tax by legal proceedings: Northern Ireland: monitoring progress of the case


The Debt Management & Banking caseworker must contact the Enforcement of Judgements Office (EJO) by letter or ‘phone one month after the case is initially referred. Subsequent reviewing should be made on a regular basis but the frequency will depend on how the case develops.

The fee we pay to the EJO is all-inclusive for all the work they do for us on the case and is based on the size of the debt as set out in a table for this purpose. Therefore, we are not accountable for the EJO’s costs if the taxpayer cannot afford to pay. The taxpayer is of course responsible for their own costs.