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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Ordinary Cause: Methods of adjusting pleadings - defences lodged on time

Any adjustments to pleadings must be exchanged between parties by means of intimation. They are not lodged in process. It is important that the parties concerned keep details of all adjustments made.

This is to ensure that when lodging the certified copy record for the options hearing itis complete and accurate. The certified copy record is basically the initial writ adjusted to show details of the defences submitted by the defender and our answers to those defences.

A good practice is to highlight the adjustments made in a different type (either bold or italics) with the date when the adjustments were intimated. (Note however that when the actual certified copy record is lodged in court for the options hearing these bold or italics notations must be removed.)

Where defence submitted is simply a denial that debt due

If the defence submitted consists solely of the defender simply denying that the debt is due then the debt manager should adjust the record using the adjustment styles contained in the Book of Styles disc supplied by Debt Management Edinburgh Group Office.

Where defence submitted is more than a denial that debt is due

If the defence submitted consists of more than a denial then the debt manager should prepare draft adjustments and submit these together with Section 70 (or other appropriate statutory) certificates (of debt) and the case papers to HMRC Solicitors Office within five days of receipt of the defences being received.