Revenue eBrief No. 32/16: Guidelines for Using the Court Process to Pursue Tax Liabilities
Solicitor referral is the process by which Revenue commences enforcement action through the Courts. The first legal option available to Revenue will be to obtain a Court judgment that an amount is due to Revenue by a taxpayer. Revenue can then pursue further legal action such as:
- Judgment Mortgage
- Forced Sale
- Instalment and Committal Orders
- Bankruptcy for Individuals
- Liquidation of Companies.
Revenue has contracts with six firms of external Solicitors for the provision of the legal services associated with debt collection and the enforcement process. With the exception of liquidation work which is carried out by the Revenue Solicitor’s Office (RSO), the legal services associated with Revenue debt collection are performed by the six firms.
This eBrief sets out amendments that have been made to the Tax and Duty Manual - Guidelines to Using the Court Process to Pursue Tax Liabilities
(PDF,404KB) - as follows:
Part 1 - Paragraph 16 - Satisfaction of Judgments and Discharging Judgment Mortgages
- This is a new paragraph to the Guide. Registration of Satisfaction can occur if the payment of the Judgment sum is full or partial or if there is no payment but an agreement is reached with the Defendant to vacate the Judgment for whatever reason. A Discharge of a Judgment Mortgage or Release of a Judgment Mortgage is when a Plaintiff agrees to discharge or release a Judgment Mortgage that was previously registered on the Defendant's property.
Part 1 - Paragraph 21 - Registration of a Judgment Mortgage
- This is a new paragraph to the Guide and sets out the procedures in relation to the registration of a Judgment Mortgage.
Part 1 - Paragraph 25 - Bankruptcy
- This section has been updated to reflect current procedures.
Part 1 - Paragraph 26 - Debtor Petitions for Bankruptcy
- This is a new paragraph to the Guide. Debtor Petitions for Bankruptcy allow a person experiencing financial difficulties to present a petition to the Court to declare him/herself bankrupt. The Court will consider adjudicating an individual bankrupt only if it is satisfied that a Debt Settlement Arrangement or a Personal Insolvency Arrangement is not a more appropriate option.
Part 1 - Paragraph 27 - Mareva Injunctio
n - This is a new paragraph to the Guide. A Mareva Injunction is used to prevent dissipation of assets.
Part 1 - Paragraph 28 - Garnishee Order
- This is a new paragraph to the Guide. A Garnishee Order is where an application is made to the Court to secure a direction that any third party monies owed to the taxpayer are paid directly to Revenue.
Part 1 - Paragraph 29 - Receiver by way of Equitable Execution
- This is a new paragraph to the Guide. The appointment of a Receiver by way of Equitable Execution - where an application is made to the Court for an independent person to receive monies that may be payable to a taxpayer at a future date.
Appendix 1 - District Court Certificate
- This is new to the Guide. There is no longer a requirement to have sworn evidence submitted by way of Affidavit for defended District Court Cases as per the new District Court Rules.
Appendix 2 - High Court Affidavit
- Appearance filed - This is new to the Guide
Appendix 11 - Solicitor Schedule
- Referrals to Solicitors are based on GCDs. These have been updated to reflect recent changes.
Appendix 12 - Solicitor Contacts
- All contacts have been updated to reflect recent changes.