HMRC accepts service of legal proceedings by email

HMRC requests that where possible new legal proceedings and pre-action letters are served on the department using email instead of post.

New legal proceedings in England and Wales to be served on the solicitor for HMRC can be emailed to newproceedings@hmrc.gov.uk. The relevant documents should also be sent to this email address - whether or not an HMRC lawyer paralegal or litigator has already been assigned to the case.

HMRC warns that it 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.

It is not necessary to send duplicates in hard copy.

Attachments should be in PDF or MS Word and not be more...