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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings: Lodging complaint in the magistrates' court

The procedure for lodging complaint depends on the practice of the court. You will have agreed at your initial meeting with the clerk whether to take the complaints to the court in person or send them by post.

England and Wales

To lodge complaint you should supply the court with three copies of the summons form SP24 for each action. You may produce this in the list provided in the CD-ROM or your office may use an alternative system:

  • include the fee
  • carry out an RP check (DMBM615040).

The court will return two signed copies of form SP24 to you, one for service on the debtor and one to keep with your papers.