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Official guidance
Debt Management and Banking Manual

DMBM678210 · Summary Proceedings (Sc): Small claims - answering defences

  • DMBM678220 · Introduction to common defences
  • DMBM678230 · Answering a defence of 'cannot pay'
  • DMBM678240 · Defender claims 'the tax has already been paid'
  • DMBM678250 · Defence of 'repayment/set off due'
  • DMBM678260 · Defence of 'have paid share of partnership liability'
  • DMBM678270 · Defence which is irrelevant to the claim
  • DMBM678280 · Defences and 'finality principles'
  • DMBM678290 · Defence that notice of assessment was not received
  • DMBM678300 · Defence that further allowances are due
  • DMBM678310 · Defence that appeal was not determined by agreement
  • DMBM678320 · Defence that Inspector was unfair/biased/fraudulent
  • DMBM678330 · Defence that commissioners were unfair or would not listen
  • DMBM678340 · Interest disputed
  1. Summary Proceedings (Sc): Small claims - answering defences: Contents
  2. Summary Proceedings (Sc): Small claims - answering defences: Defence that further allowances are due

DMBM678300 | Summary Proceedings (Sc): Small claims - answering defences: Defence that further allowances are due

From HM Revenue & Customs · Debt Management and Banking Manual

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If you have no information to enable you to answer this defence you should advise the court that

  • Section 256 ICTA 1988 provides that an individual who “makes a claim in that behalf” is entitled to the reliefs and

  • you are willing to continue the case to enable the defender to make such a claim (DMBM675100).

The claim must be made in writing to the relevant service office.

If the court agrees to continuation you must liase with the service office to determine whether the defender makes such a claim to them and if so, to ensure that the claim is dealt with before the continuation date wherever possible.

Attending the hearing

On the continuation day you must

  • attend court and

  • ask for decree for any amount outstanding at that time.

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