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HMRC to accept service of legal proceedings by email

27 March 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.

HMRC’s Shift to Digital Communication

HMRC recently updated a ‘news story’. In it, they confirm that email is now an acceptable method for new proceedings and letters, where applicable. This measure, introduced back in April 2020, was a direct response to the COVID-19 pandemic. The latest update further clarifies that this change is here to stay and isn’t limited to COVID-19 arrangements. Consequently, HMRC is steadily shifting towards digital communication. This shift is a key part of their broader strategy. Ultimately, they aim to modernize operations and improve efficiency. By doing so, they hope to provide a better, more streamlined experience for taxpayers.


Email Protocol for Legal Proceedings

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 opt for email over traditional hard copy, you have a responsibility. All relevant documents must go to one email address. This is true even if a lawyer, paralegal, or litigator from HMRC is on your case. Be mindful, HMRC might challenge any new proceedings served via a different email. Adhering to this protocol is crucial. It upholds the integrity and efficiency of the communication process. Moreover, it significantly reduces the risk of miscommunication or loss of information.

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.

Guidelines for Using Email Addresses

You should use these various email addresses only for serving new proceedings and pre-action letters. If you want to request a review of a tax decision by HMRC or appeal to the First-tier Tribunal (Tax Chamber), follow the separate guidance. Please note, sticking to these guidelines ensures your communication with HMRC remains smooth and efficient.

Source: HM Revenue & Customs Tue, 26 Mar 2024 00:00:00 +0100

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