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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: country court proceedings: the defendant’s response to the claim: application for further particulars

Before judgment is entered, the defendant, or the defendant’s solicitor, may make an application for further particulars of claim.

General

Prepare full particulars of claim on plain paper. Ensure that you:

  • identify the section of the particular Act or Regulations under which the debt is charged (for example Section 59A TMA 1970 for SA POAs)
  • list each debt separately
  • state how any appeal was determined (for example determined by Commissioners at meeting of…., by agreement per letter of …)
  • include the rate of interest and the first reckonable date
  • remember to include a paragraph safeguarding our ability to charge interest up to payment.

You should prepare a certificate of debt for all cases. If there is likely to be any delay in completion, advise the court.

Cases of doubt or difficulty

If you are not sure how to word your further particulars of claim, contact the EIS Bradford CCP Technical Team.

Replying to the request for further particulars

Once you have prepared the further particulars of claim, send it to the court manager under a covering letter. A copy of the further claim should be sent to the defendant or the defendant’s solicitor at the same time.