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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Miscellaneous: service of legal documents on HMRC

From time to time, you may receive documents that seek either to join the department as a party in legal proceedings or to sue the department.

What to look out for

Generally documents which seek to either join the department as a party in legal proceedings will be accompanied by a letter from the other side’s solicitor using the phrase ‘I enclose by way of service …’.

Attached to the letter should be a document in standard form showing the name of the applicant and the parties against whom he is making the application ‘the respondent(s)’.

Where the department is being sued in England & Wales or Northern Ireland, you will receive a ‘Claim form’, together with a ‘response pack’ issued by a county court. In Scotland you will be served with a Summons in relation to an action raised in either a Sheriff Court or the Court of Session.

Scottish based DMB staff should also be alert to any Schedules of Arrestment served on the Department by a Sherriff Officer.

What to do

England & Wales

Follow the guidance at DMBM668900.

Scotland

Follow the guidance at DMBM668900 as far as it is applicable but noting that you should liaise with EIS Edinburgh (HO Technical). In Scotland, the address of the Solicitor is:

HMRC Division
Office of the Solicitor to the Advocate General
Area G - G
Victoria Quay
Edinburgh
EH6 6QQ

Northern Ireland

Follow the guidance at DMBM668900 as far as it is applicable but noting that you should liaise with EIS Edinburgh (HO Technical) (Belfast Team).