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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement action: country court proceedings: the defendant’s response to the claim: applying for discontinuance of proceedings

To apply for discontinuance of proceedings:

  • prepare notices of discontinuance of proceedings, forms N279
  • state in your notice that you have served a notice of discontinuance on every other party in the proceedings
  • send a notice to the court
  • send a notice to each defendant with a letter of explanation and apology, as appropriate
  • send a notice to any solicitor acting for a defendant with a letter of explanation and apology, as appropriate
  • retain a copy notice
  • treat all fees incurred and costs awarded as irrecoverable.