DMBM665070 - Enforcement action: CCP: general: Statement of Truth
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.
Part 22 of the Civil Procedure Rules requires most applications that are filed at the court, to be verified by a Statement of Truth. This includes particulars of claim, replies to defences and most applications for enforcement.
This is part of a move away from the former need for affidavits in court actions, which had to be sworn on oath. While a statement of truth is less formal, it is similar to an affidavit and does not mean that there is any lessening of responsibility.
The Statement of Truth must always be signed by an officer of debt manager level or above on behalf of the Commissioners for H M Revenue and Customs. You will need to delete parts of the pre-printed text on the relevant form according to the particular circumstances as shown below.
Particulars of claim
I believe that the facts stated in these particulars of claim are true.
Full name……………………..
For and on behalf of the Commissioners for H M Revenue and Customs
(signed)…………….(position or office held) Officer of Revenue and Customs
You should delete entirely ‘*(Claimant) (Litigation friend) (Claimant’s solicitor)’
Applications for enforcement (cases started in the name of Commissioners for H M Revenue and Customs or Commissioners of Inland Revenue)
I believe that the facts stated in this application form are true.
Full name…………………
For and on behalf of the Commissioners for H M Revenue and Customs
(signed)……………………..(position or office held) Officer of Revenue and Customs
You should delete entirely ‘*(Judgment creditor) (Litigation friend) (Judgment creditor’s solicitor)’.
Applications for enforcement (cases started in the name of an officer)
I believe that the facts stated in this application form are true.
Full name………………………
(signed)…………………..(position or office held) Officer of Revenue and Customs
Judgment creditor
You should delete ‘(Litigation friend) (Judgment creditor’s solicitor)’.
Contempt of court
Proceedings for contempt of court may be brought against anyone who makes a Statement of Truth knowing it to be false.
CCBC cases
A single Statement of Truth signed by the manager of the CCCU as Officer of Revenue and Customs covers all the claims included in the interface.
Although this task is performed centrally, the responsibility for the correctness of the case still rests with the authorising manager in the debt technical office.