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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary Proceedings (Sc): Return of the summons from court after registration

When the summons is returned from court after registration follow the instructions at DMBM675440 except at box 6 on page 1 and section A on page 4 of the form 1b instead of the calling date information you should enter the date and the time of the hearing.