Chapter DMBM666390
| Published date | 29 April 2016 |
| Record Number | DMBM666390 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
If you intend to oppose the application to set judgment aside, you need to demonstrate to the court that there was an underlying debt that formed a sound basis for the judgment when judgment was entered. You should confirm to the court that:
- the action was correctly started
- judgment was properly entered against the judgment debtor
- you have advised the judgment debtor that there are no grounds for setting judgment aside.
The fact that the judgment debt may have since been paid does not diminish those facts.
However, if the judgment debt has been wholly extinguished, other than by payment, you should not oppose the application (DMBM666380). Typically, this occurs where:
- an application is made to adjust an ITSA POA (DMBM668360)
- a determination is superseded by a self assessment (DMBM668400).
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
EvidenceAt the hearing you will need to provide evidence to show why the judgment should not be set aside, either by proving that the reasons for the application are unsound, or by proving that a debt existed when judgment was entered. You should also produce a copy of your letter in response to the application (DMBM666380).
Depending of the particular circumstances, such as whether the judgment debt has been satisfied wholly or partially by way of payment or if it has been reduced following late submission of tax returns, you may be able to produce certificates of debt showing details of your claim. If certificates of debt have already been prepared, usually for the hearing when judgment was entered, then those certificates can be produced at the judgment set aside hearing, suitably amended as necessary to reflect the current debt. Alternatively, if certificates of debt have not been previously prepared, you should prepare certificates of debt to reflect the debt as it stands now.
Exceptionally where the debt is now nil, because the debt has been fully satisfied by payment since judgment, you should not prepare certificates of debt. Instead, your letter in response to the application (DMBM666380), which would have explained that a debt existed when judgment was entered, should be produced in evidence.
Application on grounds that claim not receivedWhere the application is on the grounds of non-receipt of the claim, you should also present any evidence that the judgment debtor was aware of the claim, for example,
- the filing...
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