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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Payments with unacceptable conditions

If the defender responds to the summons by

  • making a payment in “full” satisfaction of his debt that is less than the sum claimed or
  • attaching other unacceptable conditions to the payment tendered

refer your papers to the higher debt manager.

Take care not to confuse such payments with payments on account. What we are concernedwith here are where the defender does not actually state a defence but pays a lesseramount than the sum claimed and claims in writing that the payment is for example “infull and final satisfaction” of the claim.