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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings: Change of complainant

England and Wales

If you need to change the name of the complainant in the proceedings you must notify the court and debtor in writing, referring to TMA 70/51(3) which provides that any legal proceedings relating to tax begun by one collector may be continued by another.

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Northern Ireland

In Northern Ireland, proceedings are taken in the name of the office (for example Debt Technical Office, Belfast) and there should be little need to change the name of the claimant.