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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings: legislation

Your authority to take proceedings for debts in the magistrates’ court is provided by the Taxes Management Act 1970 (for tax and duties collected as if they were tax) and by the Social Security (Transfer of Functions, etc.) Act 1999 (for some classes of NIC). Justices’ clerks are aware of this and you should not encounter a refusal to accept your cases. Courts must recognise legislation when it is quoted to them, but if you expect any difficulties it is useful to have a copy of the relevant legislation with you to show them. Copies of Acts or Regulations do not have to be on specially printed copies, but make sure that you have the latest version of the text.

The principal pieces of legislation you will need are

  • Taxes Management Act 1970 Section 65 (TMA70/S65)
  • Transfer of Functions Act 1999 Schedule 4, Section 4 Paragraph 2 (TOFA99/SCH4/S4/PARA2).

There are also specific authorities set out in other Acts and Regulations. To view these go to