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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary proceedings: Higher debt manager's responsibilities for summary proceedings

Taking summary proceedings for the first time

Before your office uses the magistrates’ court for the first time the higher debtmanager should arrange a meeting with the clerk and the court office staff to set up thearrangements for processing cases including:

  • how often and how many complaints to lodge
  • when hearings are held
  • whether time (even a court) may be set aside specifically for HMRC cases
  • how cases may be withdrawn
  • whether certificates of debt are required
  • whether a fax to withdraw cases is acceptable
  • whether the bailiff or court will contact you before executing a distress warrant.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Conduct of proceedings

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)