DMBM675530 - Summary proceedings (Sc): Summons not served due to debt management office error

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.


Whilst such a case is likely to be exceptional, the fee for re-serving the summons inthese circumstances is not chargeable against the debtor.

You should treat the fee as irrecoverable (DMBM677080).