DMBM665980 - Enforcement action: country court proceedings: the defendant’s response to the claim: applying for discontinuance of proceedings

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.