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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Small claims - form 1b

The form 1b provides notes to assist the defender in deciding how to answer the summons.

Rule 4.5 of the Small Claims Rules 2002 states that the defender

  • must be given at least 21 days notice of the action before the date set for the return of the form 1b. This date is known as the “return day”.
  • will be advised of the hearing date. This is the date set by the court for the hearing of the case and will be seven days after the return day (DMBM675100).