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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: country court proceedings: appearing in court: if you cannot attend the PTR

If you do not attend the PTR the action may proceed in your absence or be struck out.

If exceptionally no HMRC officer is available to attend, write to the court explaining the situation and asking for a fresh date.

You should try to obtain the defendant’s written consent to the proposed adjournment before you apply because this will mean a reduced fee will be payable to the court (DMBM665940).

You should always keep the defendant and their representatives informed.