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Chapter DMBM666380

Document Cited authorities 1 Cited in Related
Vincent
Published date29 April 2016
Record NumberDMBM666380
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Applications to claimant for consent to set aside judgment

You should examine carefully all applications for consent to set aside a judgment. Normally, you should not sign the consent application; instead you should return it to the applicant suggesting that the application is made direct to the court. However, you should tell the applicant whether or not you will oppose the application and, if opposing, your reasons for doing so.

Where you do not intend to oppose the application, there may be rare occasions where it would be appropriate to sign a consent application. For example, to insist on the matter being referred to the court would cause a delay which would badly affect the applicant. Such cases should be referred to a debt manager or above to consider. If need be, seek assistance from the EIS Bradford CCP Technical Team.

Common reasons for application

Listed below are the more common reasons for a judgment debtor to apply for judgment set aside.

Particulars of claim not received

The judgment debtor may apply in accordance with CPR13 to have a judgment entered in default (under CPR12) set aside where they did not receive the particulars of claim in time.

Late payment

Late payment of the judgment debt is not considered grounds for setting aside a judgment that has been correctly entered and you should oppose any application made on those grounds.

Debt ‘extinguished’

In certain circumstances a tax debt may be extinguished or reduced to nil (for example, because the debtor has submitted tax returns). If you receive an application to set judgment aside for this reason, you should not oppose the application.

However, where there is another liability included in your claim, you should oppose the application.

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