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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary proceedings (Sc): Certificates of debt for the Diet of proof

As well as your case papers the Solicitor of HMRC will require completed certificatesof debt before he attends the Diet of Proof (DMBM675100).

These forms are signed statements verifying that the tax etc included in an action is

  • due and
  • has not been paid.

Some certificates require to be completed by both the inspector and officer of Revenueand Customs (debt manager of Officer grade or above) whilst others are completed by thedebt manager only.

As the Solicitors Office may be required to produce these certificates in court it isessential that each is completed correctly. You should in the circumstances ensure thatany amendments made to these forms are initialled at both ends of the deletion/amendment.