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Contents

Official guidance
Debt Management and Banking Manual

DMBM660010 · Summary proceedings: Introduction to summary proceedings

  • DMBM660020 · Summary proceedings: Introduction to Summary Proceedings
  • DMBM660030 · Summary proceedings: Summary proceedings in the magistrates court
  • DMBM660040 · Summary proceedings: Types of debt for which summary proceedings are appropriate
  • DMBM660050 · Summary proceedings: legislation
  • DMBM660060 · Summary proceedings: limits
  • DMBM660070 · Summary proceedings: Officers of the magistrates' court
  • DMBM660080 · Summary proceedings: Magistrates' court administration
  • DMBM660090 · Summary proceedings: Higher debt manager's responsibilities for summary proceedings
  • DMBM660100 · Summary proceedings: Debt manager's (complainant's) responsibilities for summary proceedings
  • DMBM660110 · Summary proceedings: Where you take summary proceedings
  • DMBM660111 · Summary proceedings: Where you take summary proceedings: Definition of 'conduct money'
  • DMBM660120 · Summary proceedings: Arranging hearings in the magistrates' court
  • DMBM660130 · Summary proceedings: Welsh language in summary proceedings
  • DMBM660140 · Summary proceedings: Summary proceedings in Northern Ireland
  1. Summary proceedings: Introduction to summary proceedings: Contents
  2. Summary proceedings: Summary proceedings in the magistrates court

DMBM660030 | Summary proceedings: Summary proceedings in the magistrates court

From HM Revenue & Customs · Debt Management and Banking Manual

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Authority to take proceedings in the magistrates court

Summary proceedings are taken in the magistrates court. Magistrates courts deal with criminal offences but they can also deal with some civil actions including tax claims. Only civil debts specified in the Magistrates Courts Act 1980 or by another enactment can be recovered by order of the magistrates court.

Rules of the court

The Magistrates Courts Act 1980 (MCA80) and either the Magistrates Courts Rules 1981(MCR81), or the Magistrates Courts Rules (Northern Ireland) 1984 provide the legislation, rules and conduct of proceedings in magistrates courts. They must be strictly observed.

You do not need a detailed knowledge of the magistrates courts legislation but if the court raises a point relating to this that you cannot answer, telephone P&S Shipley for advice.

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