Chapter DMBM660320

Published date29 April 2016
Record NumberDMBM660320
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

When a summons served by post is returned undelivered, you need to obtain a new address and also to consider whether the summons was correctly served at the address you have used.

New address found New address in the same court’s area

If the debtor’s new address is in the same court’s area and you are still within the time limits for SP

  • in England and Wales if there is time before the hearing date post the summons to the new address
  • in Northern Ireland send a fresh form 33 showing the new address to the court for service.

If there is insufficient time before the original hearing, you should write to the debtor at the new address and tell them that a summons has been issued and unless payment is made within 7 days it will be reissued for hearing.

If payment is not received

  • arrange a new hearing date and
  • post the summons to the new address (England and Wales) or
  • issue form 33 to the court (Northern Ireland).
New address in a different court’s area

If the debtor lives outside the original court’s area but you can take SP in another court in your area

  • withdraw the case from the original court
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • start fresh proceedings in the new court.

If the debtor has moved outside your office boundary, you should transfer the debt to the appropriate...

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