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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: CCP: general: parties to the action

The claimant

The party who starts an action is known as the claimant.

As a result of legislation in Section 25 (1A) of the Commissioners for Revenue and Customs Act 2005 authorised officers will bring claims in the name of ‘Commissioners for H M Revenue and Customs’ for all debts.

The Commissioners will be represented in court by an officer of Revenue and Customs.

The defendant

The party against whom the claim is made is known as the defendant. This can be an individual, a limited company or an unincorporated association such as a club.

There can be more than one defendant, provided that the subject matter of the claim concerns all of them.

Addresses and postcodes

All addresses for all of the parties in an action, including the claimant, must be within the UK, and must include the relevant postcodes.