HMRC to accept service of legal proceedings by email
HMRC to accept service of legal proceedings by email
27/03/2024

HMRC has issued an updated ‘news story’ to confirm that, where possible, new legal proceedings and pre-action letters can be served on the department using email instead of post. This measure was originally introduced in April 2020 in response to the COVID-19 pandemic. The update confirms that this is a permanent change and not just limited to COVID-19 arrangements.

New legal proceedings in England and Wales to be served on the Solicitor for HMRC should be emailed to: newproceedings@hmrc.gov.uk. If you use email instead of hard copy, you must send the relevant documents to the same email address - whether or not an HMRC lawyer, paralegal or litigator has already been assigned to the case. HMRC may challenge any attempt to serve new legal proceedings on the department using a different HMRC email address.

Correspondence required to be sent to the Solicitor for HMRC in compliance with any pre-action protocol to the Civil Procedure Rules, including the Pre-Action Protocol for Judicial Review, can be emailed to: preactionletters@hmrc.gov.uk.

There is a different email address (expertadviceservice@hmrc.gov.uk) for the service of employment law claims on HMRC.

These email addresses are for the service of new proceedings and pre-action letters only. There is separate guidance if you wish to request a review of a tax decision by HMRC or appeal to the First-tier Tribunal (Tax Chamber). 


Contact Details

The Carley Partnership - Chartered Accountants in Chatham, Kent
Second Floor South, The Fitted Rigging House
Anchor Wharf
The Historic Dockyard
Chatham
Kent
ME4 4TZ

01474 569032
Click here to email us!

Legal Disclaimer

Please read our legal disclaimer carefully.

 

Legal Disclaimer

 

Privacy Notice

 

Provision of Services

Membership

ICAEW Chartered Accountants Gravesend

2020 Innovation  AISMA Medical Accountants in Kent  Xero Accounting Software

SAGE Accountancy Software    Iris Kashflow Bookkeeping and Payroll

Quickbooks  FreeAgent

JUMP TO TOP