DMBM660090 - Summary proceedings: Higher debt manager's responsibilities for summary proceedings

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Taking summary proceedings for the first time

Before your office uses the magistrates’ court for the first time the higher debtmanager should arrange a meeting with the clerk and the court office staff to set up thearrangements for processing cases including:

  • how often and how many complaints to lodge
  • when hearings are held
  • whether time (even a court) may be set aside specifically for HMRC cases
  • how cases may be withdrawn
  • whether certificates of debt are required
  • whether a fax to withdraw cases is acceptable
  • whether the bailiff or court will contact you before executing a distress warrant.

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Conduct of proceedings

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