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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Method of adjusting pleadings - defences lodged late

Where a defender wishes to lodge late defences he must lodge a motion to that effect. And we should not oppose such a motion.

Where the defences are skeletal you should continue as if the defences were lodged at the proper time. (DMBM681720)

Where the defences consist of more than a denial (DMBM681780) you must draft your adjustments and pass these together with the papers and Section 70 (or other appropriate statutory) certificates (of debt) to HMRC Solicitors Office immediately. HMRC Solicitors Office with then decide whether to take over the case or amend your adjustments and then return the case to you with instructions on how to proceed.