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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Ordinary Cause: Lodging defences by defender

The defences must be lodged within 14 days after the expiry of the period of notice.

As well as lodging the defences in court the defender must send a copy of these to allother parties involved in the action.

The defences must be in the form of answers to the pursuer’s averments detailed inthe initial writ followed by a note of the defenders pleas-in-law.

The answers (defences) should be numbered and these numbers should correspond with thenumbers of the averments in the initial writ.