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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: county court proceedings: preparation and service of the claim: the claim form and Statement of Truth

CCBC cases

A single Statement of Truth signed by the manager of the CCCU as Officer of Revenue and Customs covers all the claims included in the interface.

Claims made on behalf of Commissioners for Her Majesty’s Revenue and Customs

From Royal Assent to the 2008 Finance Act all county court claims will be started in the name of the ‘Commissioners for H M Revenue and Customs’. You will therefore need to delete parts of the pre-printed text on form N1 so that the Statement of Truth reads as follows:

“I believe that the facts stated in these particulars of claim are true.

Full name ………………………

For and on behalf of the Commissioners for H M Revenue and Customs:

(signed) …………………………(position or office held) Officer of Revenue and Customs.”

You should delete entirely “*(Claimant)(Litigation friend)(Claimant’s Solicitor)”.

For all claims the Statement of Truth must be signed by an officer of debt manager level or above.