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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: country court proceedings: the defendant’s response to the claim: transfer of defence to home court

For claims entered clerically, the case will be transferred automatically to the defendant’s home court when a defence is filed. However where the defendant states in the defence that the amount claimed has been paid, transfer will be made only after HMRC confirm in writing that the proceedings are to continue. Limited company cases will be transferred to the claimant’s home court.

For CCBC cases you will have to arrange transfer (see DMBM665780).

The new court will notify you on form N271 [Notice of Transfer of Proceedings] of the hearing date. The case will retain the original claim number.

Where there is more than one defendant

Where a defence is filed in a partnership case the action will be transferred to the court that has jurisdiction for the address of the defendant whose defence was received first.