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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary proceedings: Summary proceedings in the magistrates' court

Authority to take proceedings in the magistrates’ court

Summary proceedings are taken in the magistrates’ court. Magistrates’ courts dealwith criminal offences but they can also deal with some civil actions including taxclaims. Only civil debts specified in the Magistrates’ Courts Act 1980 or by anotherenactment can be recovered by order of the magistrates’ court.

Rules of the court

The Magistrates’ Courts Act 1980 (MCA80) and either the Magistrates’ Courts Rules 1981(MCR81), or the Magistrates’ Courts Rules (Northern Ireland) 1984 provide the legislation,rules and conduct of proceedings in magistrates’ courts. They must be strictly observed.

You do not need a detailed knowledge of the magistrates’ courts’ legislation but if thecourt raises a point relating to this that you cannot answer, telephone P&S Shipleyfor advice.