INS11209 - Finalise fact sheet

Criteria for Statutory Demand met?

Before finalising a fact sheet, the criteria for a statutory demand must be met

• The case is for an individual or partnership (companies use the Seven-Day Demand Letter process)
• The valid debt is more than £750

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• A clear warning of insolvency proceedings has been given to the taxpayer
• The debt and supporting documentation must be valid for proceedings (any problems must be highlighted in a ‘qualification’, together with the reasons why you consider they may be included in the proceedings). Any invalid arrears which cannot be corrected must be omitted, and noted in the Fact Sheet.

If the case is particularly contentious and the taxpayer is likely to apply to set-aside a statutory demand

• Discuss with your Casework Manager or Business Manager (Technical) whether to first obtain a judgment.

(Guidance about High Court Proceedings is in the EO Manual (This text has been withheld because of exemptions in the Freedom of Information Act 2000)