DMBM665800 - CCP: The defendant’s response to the claim: Allocation to case management track
The case management tracking system
Most disputed claims in the county courts are subject to a ‘tracking’ system. This determines what actions need to be undertaken before the case can go for trial and the speed with which it will progress through the court. It can be a complex and time-consuming process if, for example, expert evidence needs to be presented or witnesses called.
CPR Practice Direction 7D (CPRPD7D) - exemption from tracking system
The Department has obtained a practice direction to the Civil Procedure Rules (CPRPD7D) for claims for
- income tax
- corporation tax
- capital gains tax
- National Insurance contributions
- interest, penalties and surcharge on income tax, corporation tax, capital gains tax and National Insurance Contributions.
With effect from 6 April 2009 the practice direction was extended to include claims for
- student loans
- VAT and interest and surcharges thereon
- insurance premium tax and interest and surcharges thereon
- stamp duty land tax and interest and surcharges thereon
- the following environmental taxes
- landfill tax and interest and penalties thereon
- aggregates levy and interest and penalties thereon
- climate change levy and interest and penalties thereon
- the following duties of customs & excise
- amusement machine licence duty and penalties thereon
- air passenger duty and interest and penalties thereon
- beer duty and penalties thereon
- bingo duty and penalties thereon
- cider and perry duty
- excise and spirits duty
- excise wine duty
- gaming duty and penalties thereon
- general betting duty
- lottery duty and penalties thereon
- REDS (Registered Excise Dealers and Shippers) duty
- road fuel duty and penalties thereon
- tobacco duty
- wine and made-wine duty
The effect of the practice direction is to exempt those cases from the allocation to track procedures. CPRPD7D provides that on the hearing date the court may dispose of the claim.
The court should therefore list a defended claim for such debts immediately for hearing.
If the court allocates an action by HMRC to a case management track
If the court allocates an HMRC action for a debt covered by the practice direction to a case management track, you should write immediately to the court manager drawing attention to CPRPD7D and ask for the case to be set down for hearing. You may find it helpful to enclose a copy of the practice direction.
If the court refuses your request, make an application for the court to strike out the defence under the
- irrelevant defence/bare denial guidance (DMBM665900), or
- apply for summary judgment (DMBM665960).
If either application is dismissed and your case is set down for judicial case management, comply with the court's directions.
If any problems arise, telephone the Enforcement Technical Team, Shipley for guidance.
Debts not included in CPRPD7D
Remember that CPRPD7D only applies only to claims for the debts specified above. Where your claim is for a debt that is not included you will have to take separate action if your claim is defended (DMBM665960).
However for tax credits overpayments you should follow the guidance at DMBM665855.
