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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: county court proceedings: judgment summonses: judgment debtor asks for information or witnesses for the hearing

Once the judgment summons has been served, the judgment debtor may give notice of witnesses that they wish to call. If they name HMRC officers, the named officers must attend the hearing.

The judgment debtor may also ask questions, or ask for any information concerning the case against them and you must provide answers. You should disclose evidence that is material to the case, that is, their ability to pay and their failure to pay the debt since the date of the judgment against them.

This is not an opportunity for judgment debtors to seek to air grievances, nor to go behind the judgment.

There are circumstances in which information can be withheld but they are likely to be rare. If you are in doubt about what information to disclose, refer the papers to the EIS Bradford CCP Technical Team (Debt Management Bradford).