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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary proceedings (Sc): Entering defender’s details on Forms 1 and 1b

Defenders can be individuals, partnerships or limited companies.

Individuals

For individuals use full forenames and surname and use either theprivate or business address.

For an individual with a business name include the business name, forexample “George Spark (trading as Live Wire)”.

For a married woman use her own name, for example “JeanKennedy” and not “Mrs J Kennedy”.

Partnerships

In the case of a partnership (whether or not it is still in existence or it has ceased)include all partners as defenders in the action. You cannot ignore anypartner whose address is unknown or who is deceased.

For an existing partnership sue the partnership and all the partnersjointly and severally. For example, “The Firm of Larry Lamb and Sons, Butchers, 7Homefarm Road, Wooltown and Larry Lamb, 7 Rams Lane, Wooltown and Stuart Lamb, 9Sheepshouse Road, Wooltown, the whole partners thereof as such partners and individuals.

For a partnership that includes a married woman use her own name. Forexample “Jean Kennedy and Andrew Kennedy” and not “Jean and AndrewKennedy”.

For a ceased partnership sue all the partners jointly and severally. Forexample, “Larry Lamb, 7 Rams Lane, Wooltown and Stuart Lamb, 9 Sheepshouse Road,Wooltown, the whole former partners of the now dissolved firm of Larry Lamb and Sons,which carried on business at 7 Homefarm Road, Wooltown, as such partners andindividuals.”

Penalty Determinations

Remember that penalty determinations will be raised against individual partners and notin the partnership name. You should issue any summons in the name of the individualpartner omitting reference to any trading name. The liability is payable by each namedindividual only.

Limited Company

For a limited company, use the name in which the company is registered and theregistered office address.