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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: Defence that further allowances are due

If you have no information to enable you to answer this defence you should advise the court that

  • Section 256 ICTA 1988 provides that an individual who “makes a claim in that behalf” is entitled to the reliefs and
  • you are willing to continue the case to enable the defender to make such a claim (DMBM675100).

The claim must be made in writing to the relevant service office.

If the court agrees to continuation you must liase with the service office to determine whether the defender makes such a claim to them and if so, to ensure that the claim is dealt with before the continuation date wherever possible.

Attending the hearing

On the continuation day you must

  • attend court and
  • ask for decree for any amount outstanding at that time.