DMBM660030 - Summary proceedings: Summary proceedings in the magistrates court

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Authority to take proceedings in the magistrates court

Summary proceedings are taken in the magistrates court. Magistrates courts deal with criminal offences but they can also deal with some civil actions including tax claims. Only civil debts specified in the Magistrates Courts Act 1980 or by another enactment can be recovered by order of the magistrates court.

Rules of the court

The Magistrates Courts Act 1980 (MCA80) and either the Magistrates Courts Rules 1981(MCR81), or the Magistrates Courts Rules (Northern Ireland) 1984 provide the legislation, rules and conduct of proceedings in magistrates courts. They must be strictly observed.

You do not need a detailed knowledge of the magistrates courts legislation but if the court raises a point relating to this that you cannot answer, telephone P&S Shipley for advice.