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Official guidance
Debt Management and Banking Manual

DMBM666110 · Enforcement action: country court proceedings: appearing in court

  • DMBM666120 · Right of audience
  • DMBM666130 · The day of the hearing
  • DMBM666140 · Hearings in open court
  • DMBM666150 · Hearings in chambers
  • DMBM666160 · Disposal hearings
  • DMBM666170 · Preparing for disposal hearings
  • DMBM666180 · Attending a disposal hearing
  • DMBM666190 · Pre-trial reviews
  • DMBM666200 · Preparing for pre-trial reviews
  • DMBM666210 · If you cannot attend the PTR
  • DMBM666220 · Attending the pre-trial reviews
  • DMBM666230 · Attending a full trial
  • DMBM666240 · Making reports of the hearing
  1. Enforcement action: country court proceedings: appearing in court: contents
  2. Enforcement action: country court proceedings: appearing in court: attending a full trial

DMBM666230 | Enforcement action: country court proceedings: appearing in court: attending a full trial

From HM Revenue & Customs · Debt Management and Banking Manual

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Where the district judge ordered a full trial at the PTR hearing, this will normally take place in open court rather than in chambers and will be conducted with much greater formality. The district judge will hear your evidence then the defendant will be invited to respond.

You should conduct yourself along the lines set out in DMBM666140 and DMBM666220.

Once both parties have been heard the district judge may question you and the defendant in turn to clarify any points. The district judge will then deliver a judgment.

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