DMBM660430 | Enforcement action: summary proceedings: hearings and orders in the magistrates' court: attending the magistrates' court
From HM Revenue & Customs · Debt Management and Banking Manual
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Good preparation is essential. You should always:
read the case papers thoroughly beforehand and confirm all the RP checks have been completed properly
note the main points
decide how to answer any potentially difficult issues and
calculate interest to the date of the hearing
have with you:
your collector’s warrant
certificates of debt and computations of interest, if you know they will be needed
two copies of the ‘copy minute of order’ (form SP26B) for the magistrates to sign
the relevant papers
a copy of any legislation you may need to refer to
a mobile telephone (this enables you to contact the office to process a payment, if offered, by debit card)
ensure your mobile phone is either switched off or ‘silent’
be early and allow sufficient time to find the right court.
Interviewing the debtor before the hearing
It is worthwhile speaking to any debtor who attends court before the hearing.
Tell the debtor that you will be asking for an order for payment forthwith. If the debtor asks for time to pay and you consider that it is appropriate, say that you will assure the bench that you will stay enforcement of the order as long as the debtor complies with the agreement.