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Contents

Official guidance
Debt Management and Banking Manual

DMBM665610 · Enforcement action: country court proceedings: the defendant’s response to the claim

  • DMBM665620 · Defendant's options on receipt of the claim
  • DMBM665630 · Defendant files an acknowledgment of service
  • DMBM665640 · Defendant does not respond to the claim - judgment in default
  • DMBM665650 · Payment received following service of claim
  • DMBM665660 · Payment in full of debt, fees and costs
  • DMBM665670 · Part payment received with no comment about the balance
  • DMBM665680 · Payment received with conditions attached
  • DMBM665690 · Payment more than specified amount - PAYE P101 cases
  • DMBM665720 · Admissions where claim entered clerically
  • DMBM665730 · Admissions in CCBC cases
  • DMBM665740 · Counterclaims
  • DMBM665750 · Counterclaims in CCBC actions
  • DMBM665760 · Defence filed
  • DMBM665770 · Examining and replying to the defence
  • DMBM665780 · Defences filed in CCBC cases
  • DMBM665790 · Transferring an action from the CCBC
  • DMBM665800 · Allocation to case management track
  • DMBM665810 · Defence on the grounds that a notice was not received
  • DMBM665820 · Defence on the grounds that the debt has been paid
  • DMBM665830 · Defence on the grounds that self assessment displaces a determination
  • DMBM665840 · Defences to claims against an employer or contractor
  • DMBM665850 · Enforcement action: CCP country court proceedings: the defendant’s response to the claim: defences in partnership cases
  • DMBM665855 · Defences in tax credit overpayment cases
  • DMBM665860 · NIC liability disputed
  • DMBM665862 · Enforcement action: county court proceedings: the defendant’s response to the claim: NIC liability disputed - order for a Section 8 decision - one employee
  • DMBM665864 · Enforcement action: county court proceedings: the defendant’s response to the claim: NIC liability disputed - order for a Section 8 decision - more than one employee
  • DMBM665866 · Enforcement action: county court proceedings: the defendant’s response to the claim: NIC liability disputed - order for a Section 8 decision - NIC Class 2
  • DMBM665870 · Interest disputed
  • DMBM665890 · Applying for further information or clarification from the defendant - Part 18 of the CPR
  • DMBM665900 · Striking out defences
  • DMBM665910 · Finality principles
  • DMBM665940 · Adjourning hearings
  • DMBM665950 · Transfer of defence to home court
  • DMBM665960 · Summary judgment
  • DMBM665970 · Discontinuance of proceedings before judgment
  • DMBM665980 · Applying for discontinuance of proceedings
  • DMBM665990 · Application for further particulars
  • DMBM666000 · Consent orders
  • DMBM666010 · Action on receipt of a consent order
  1. Enforcement action: country court proceedings: the defendant’s response to the claim: contents
  2. Enforcement action: country court proceedings: the defendant’s response to the claim: discontinuance of proceedings before judgment

DMBM665970 | Enforcement action: country court proceedings: the defendant’s response to the claim: discontinuance of proceedings before judgment

From HM Revenue & Customs · Debt Management and Banking Manual

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Discontinuing potentially exposes you to costs being awarded against you and may make it necessary to apply to the court for permission to make another claim against the defendant. Proceedings may be discontinued after service of the claim form but before judgment is obtained for a variety of reasons. For example:

  • the wrong defendant may be named in the action (and you cannot correct the claim to show the correct defendant)

  • an error is discovered invalidating the proceedings themselves

  • the charge on which the proceedings are based is technically invalid (this does not mean that the tax is discharged before judgment, in which case the claim should be withdrawn)

  • proceedings should never have been taken.

The defendant (or the defendant’s solicitor) may also ask you to formally discontinue an action, most commonly when the judgment debt has been fully paid.

Do not discontinue proceedings lightly and never to overcome a situation which is simply inconvenient. The only time that this action should be taken is where there is an error that cannot be rectified by some other course of action, or where the institution of proceedings was clearly misguided in the first place.

You should consider whether it would be more appropriate to advise the court that you are withdrawing from the action rather than formally discontinuing.

Authorisation

The debt manager should personally:

  • authorise the discontinuance of proceedings

  • provide instructions as to how to proceed.

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