This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Summary proceedings: Preparing the summons for SP


A separate summons is required for each member of a partnership but only one fee is payable.

Individual debtor (not trustee or personal representative)

The SP24/33 should show:

  • the full forename, surname and title
  • the usual or last known residence, or place of business or last known place of business
  • any business name, for example Thomas Williams (trading as Williams Builders)
  • date of birth (if required by your court).

Partnership (still trading) {.dash}

The SP24/33 should show:

  • the business name and partners’ names (if appropriate, depending on the number of partners) for example Thomas Williams and Edgar Robins (trading as W & R Builders)
  • where the court requires it the form of address on the summons can be varied and separate summonses issued for each partner; for example Mr A as partner of AB Engineering and Mr B as partner of AB Engineering (there should be only one complaint and one set of costs even where two summons are issued)
  • the place of business or last known place of business, or first named partner’s address.

If partnership has ceased, or a bankruptcy order has been made against one or more partners, do not take SP. In England or Wales take proceedings in the county court instead.

Company registered in England, Wales or Northern Ireland (still trading) {.dash}

The SP24/33 should show:

  • the registered name of the company (this must be correct in every detail, including punctuation, brackets and initials, and either ‘Ltd’ or ‘plc’)
  • the principal (registered) office of the company or any place of business of the company within the court’s jurisdiction which has a real connection with the claim. Some courts will insist that the address shown on the summons is that of the registered office: you should comply with any such request.

Details of the debt

You can view details of the description of each debt to be shown on the summons at DMBM660250.They are also contained on the CD-ROM (for use in England and Wales only).

If a case involves more than one debt or amount of duty you can include all the arrears on one summons, provided each amount is less than the monetary limit.

In law each sum claimed in a summons is considered to be a separate document. If one item listed proves to be invalid, it does not affect the validity of the others.