Summary Proceedings (Sc): Small claims - court hearings: Full hearings
If a full hearing of the case is necessary the HMRC Solicitor may wish to represent the Department.
As soon as the court has determined the date of the full hearing, you should immediately
- telephone the HMRC Solicitors Office (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and provide them with the details so that the solicitor is forewarned that his presence may be required
- arrange for a report of the (preliminary) hearing together with all your papers to be submitted to the HMRC Solicitors Office by the Hays DX system (or by first class post if for whatever reason this is not possible)
- complete certificates of debt where necessary and forward them to the HMRC Solicitors Office either with your submission or to link with your papers if these cannot be forwarded at the time of your submission.
- ensure that these cases are given priority action at all stages.
Do not delay your submission pending completion of the certificates of debt.