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HMRC internal manual

Debt Management and Banking Manual

Summary Proceedings (Sc): Small claims - defended claims for PAYE/NIC: Defences where sums quantified

Defended claims

Where before the preliminary hearing, you learn that the employer or contractor intends to appear you should

  • contact him to find out if he disputes the sum claimed and if so
  • try to resolve the matter prior to the hearing
  • quantify the sums due or where appropriate arrange for a fresh quantification to be prepared and obtain the employer’s/contractor’s agreement to the amount wherever possible.

At the hearing you should

  • advise the court that you have discussed the matter with the employer and
  • move for decree for either the sum claimed or the reduced sum as agreed plus outlays (DMBM675100).

Where you are not aware until the actual hearing that the employer/contractor is disputing the amount due, you should advise the court that the amount of the claim waseither

  • determined from information provided by the employer/contractor or
  • extracted from the employers/contractors records.

If the employer/contractor however provides evidence to show that the figures may be incorrect and you have no reason to dispute this evidence you should

  • tell the court that you would be prepared to accept his figures and then
  • move for decree for the reduced sum, plus outlays.

Otherwise you should

  • ask the court to fix a date for a full hearing to enable you to seek advice from the IR Solicitor (DMBM678060).

You should then arrange for your papers together with a full report of the hearing to be referred immediately to HMRC Solicitors Office.