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• how cases may be withdrawn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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