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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Ordinary Cause: Spend to Raise cases

The Spend to Raise Team will work any Ordinary Cause case where they have prepared the writ unless defences are received for the case.

As soon as they become aware that defences have been lodged the case papers will be returned to the appropriate debt management office to enable that office to prepare the adjustments and attend the options hearing etc.