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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: CCP: general: recording cases for county court proceedings

You will be concerned with the following types of record for CCP cases:

  • IDMS or SA systems which serve as both control record and B/F diary

and, additionally for cases you enter into court clerically

  • Book 28 (or an electronic equivalent, such as an Excel spreadsheet) for accounting record for fees incurred.

Book 28 (or electronic equivalent)

Once you are ready to start proceedings,

  • record the CCP number, tax reference and claim number details in the Register of court cases (Book 28) or an Excel spreadsheet
  • number each case consecutively within the Account.

Form N205A (Notice of issue (specified amount))

The form N205A is your receipt for the fee paid and shows

  • the claim number (you must always quote this number and the names of the parties involved, on all correspondence with the court)
  • the name of the court
  • the names of the parties involved
  • the date the court posted the Claim Form to the defendant(s)
  • the deemed date of service
  • the date by which the defendant has to reply.