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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Preparing your case for a court hearing

The court will expect you to be fully aware of the circumstances surrounding the caseand be able to react sensibly and quickly to points raised at short notice.

They will, in particular, expect you to possess sufficient knowledge of the case to enableyou to challenge any issues raised by the other party which may be in conflict with thefacts.

That being so as soon as you know that the defender intends to appear in court you should

  • get to know your case thoroughly
  • be familiar with the official instructions relating to it
  • be ready to quote the relevant statutory legislation (you may find it useful to take copies of this legislation with you)
  • take a copy of any passage in these instructions which you may wish to refer to in court. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)