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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings (Sc): The defender advises of his intention to appear

It is vital that on every occasion when the defender has given notice of his intentionto appear in court that you attend the court on that date. If you do not do so and thedefender is present the court can award a Decree of Absolvitor with expenses to thedefender ruling out any further action against the defender in respect of the amounts suedfor (DMBM675100).

Where exceptionally you either fail to or are unable to appear in court you must telephonethe court to ascertain the position.

Unless you do this you will be unaware that decree has been awarded against the Departmentuntil the defender executes this.