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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: country court proceedings: appearing in court: attending a full trial

Where the district judge ordered a full trial at the PTR hearing, this will normally take place in open court rather than in chambers and will be conducted with much greater formality. The district judge will hear your evidence then the defendant will be invited to respond.

You should conduct yourself along the lines set out in DMBM666140 and DMBM666220.

Once both parties have been heard the district judge may question you and the defendant in turn to clarify any points. The district judge will then deliver a judgment.