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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings: SP summons: service in Northern Ireland

Service by summons server

The court will arrange for a summons server to serve a copy of the form 33 on thetaxpayer. The summons server will normally effect service by delivering the summons byhand to the defendant personally, or by leaving it at the defendant’s last knownplace of abode or place of business. Exceptionally, some courts may post form 33 at theirown discretion.

Service by post

But if the court is unable to serve the summons by hand, with their agreement, you mayserve the form 33 by recorded delivery, or registered post.