IDG45200 - Orders from court: Witness summonses and subpoenas (or witness citation in Scotland)

What is a witness summons?

A witness summons is a formal and legally binding order of the court to attend court and give evidence. In some instances the court will require that you bring with you certain documents. If this is the case the document will make it clear what documents are needed. A witness summons is legally binding on the person or persons named on the document and a failure to attend court when summonsed can be treated as ‘a contempt of court’ punishable by a fine or imprisonment.

What is a subpoena?

A subpoena is a form of witness summons and as such is a formal instruction requiring an individual to attend court and bring certain documents to the court of to give evidence. A subpoena usually require the attendance of a specifically named individual. A failure to attend when subpoenaed can be treated as a contempt of court.

How do I identify a witness summons or subpoena?

A witness summons will be clearly marked as such and should be signed by an officer of the court and bear the court’s official stamp. The witness summons will include details of the time, date and place of the hearing. If documents or other records are required, this too will be specified on the summons.

Subpoenas are always clearly marked as either a ‘subpoena duces tecum’ or a ‘subpoena ad testificandum’. The former means that the court requires you to provide certain, specified documents. The latter means that the court requires you to attend court to give evidence. However, from an HMRC point of view, they can be treated in much the same way as any other witness summons.

Orders from court which require documents or information rather than personal attendance are outlined at IDG45150.

Procedure you must take

Summonses and subpoenas must always treated with the highest priority. It is a criminal offence to disobey a witness summons without good reason (‘contempt of court’). Treat orders as urgent.

You should first inform your manager that a witness summons has been received. Then fax all relevant papers immediately to KAI Information Resources (see IDG90100). Telephone KAI to let them know that the papers are being sent.

You must take responsibility at the earliest stage to ensure that the summons is dealt with, even if you are not the ‘specialist’ in the area. This may mean obtaining relevant papers and documents, finding the right people to deal with the summons and seeking advice from relevant parties where appropriate, to a tight deadline.

Devolved administrations

In Scotland, a witness summons or subpoena is known as a witness citation, and this guidance is applicable to them. If you receive a witness citation from a Scottish court please contact Sols office, Edinburgh (see IDG90100 for contact details).

See also