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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings: Introduction to Summary Proceedings

This section of the Manual provides information about summary proceedings (SP) and thearrangements you need to make with the court when taking SP.

Summary proceedings are generally fast, cheap and simple and whenever possible should beused in preference to county court proceedings or distraint. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The guidance applies to England and Wales and Northern Ireland.