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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Small claims - answering defences: Introduction to common defences

The majority of defences are unlikely to cause problems, as the grounds for disputing claims to tax are limited.

You may however find the following information about “Guidance on what actions to take for common defences raised” useful for providing you with initial answers to some common questions you may encounter.

You may also find it helpful to take a copy of this information with you to court particularly for cases where, before the hearing, you have not received a note of the defender’s ground for defence.