DMBM660280 - Summary proceedings: SP summons: service in Northern Ireland

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Service by summons server

The court will arrange for a summons server to serve a copy of the form 33 on the taxpayer. The summons server will normally effect service by delivering the summons by hand to the defendant personally, or by leaving it at the defendants last known place of abode or place of business. Exceptionally, some courts may post form 33 at their own discretion.

Service by post

But if the court is unable to serve the summons by hand, with their agreement, you may serve the form 33 by recorded delivery, or registered post.